Part 7 Value added tax
- 196Changes to the categorisation of supplies
- 197Exempt supplies
- 198Supply of goods or services by public bodies
- 199Relief from VAT on low value goods: restriction relating to Channel Islands
- 200Group supplies using an overseas member
- 201Face-value vouchers
- 202Power to require notification of arrival of means of transport in UK
- 203Non-established taxable persons
- 204Administration of VAT