OpenLegislation

Part I F1

United Kingdom

  1. Introduction
  2. Imposition and extent of tax
  3. Meaning of supply
  4. Time of supply
  5. Place of supply
  6. Acquisitions of goods from other member States
  7. Rate of tax and determination of value
  8. Credit for input tax against output tax
  9. Reliefs
  10. Refunds of tax
  11. Repayment
  12. Further provisions as to importation of goods
  13. Special cases
  14. General
  15. Registration in respect of supplies
  16. Registration in respect of supplies and acquisitions from other member States
  17. Matters to be treated as supplies of goods or services
  18. Special rules for valuation
  19. Zero-rated supplies
  20. Administration, collection and enforcement
  21. Transitional provisions

Annotations

Textual amendments

F1

Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

Notes on Schedule 3

Commencement

I1

Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).