OpenLegislation

Title XIV SPECIAL SCHEMESF1

United Kingdom

Original text. Later amendments are not shown.

  1. 24Special scheme for small undertakings
  2. 24aArticle 24a
  3. 25Common flat-rate scheme for farmers
  4. 26Special scheme for travel agents
  5. 26aSpecial arrangements applicable to second-hand goods, works of art, collectors' items and antiques
  6. 26bSpecial scheme for investment gold
  7. 26cSpecial scheme for non-established taxable persons supplying electronic services to non-taxable persons

Annotations

Textual amendments

F1

Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.