Value added tax Value added tax

1. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. 22Imported works of art, antiques, etc.
3. 23Agents acting in their own names.
4. 24Margin schemes.
5. 25Groups of companies.
6. 26Co-owners etc. of buildings and land.
7. 27Set-off of credits.
8. 28Transactions treated as supplies for purposes of zero-rating etc.
9. 29Goods removed from warehousing regime.
10. 30Fuel supplied for private use.
11. 31Appeals: payment of amounts shown in returns.
12. 32Penalties for failure to notify etc.
13. 33Correction of consolidation errors.