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Title XVIa TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATESF1

United Kingdom

Original text. Later amendments are not shown.

  1. 28aScope
  2. 28bPlace of transactions
  3. 28cExemptions
  4. 28dChargeable event and chargeability of tax
  5. 28eTaxable amount and rate applicable
  6. 28fRight of deduction
  7. 28gPersons liable for payment of the tax
  8. 28hObligations of persons liable for payment
  9. 28iSpecial scheme for small undertakings
  10. 28jCommon flat-rate scheme for farmers
  11. 28kMiscellaneous provisions
  12. 28lPeriod of application
  13. 28mRate of conversion
  14. 28nTransitional measures

Annotations

Textual amendments

F1

Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.