Part 1 Value added tax
- 1Goods subject to warehousing regime: place of acquisition or supply
- 2Cars: determination of consideration for fuel supplied for private use
- 3Credit for, or repayment of, overstated or overpaid VAT
- 4Section 3: consequential and supplementary provision
- 5Reverse charge: gas and electricity valuation
- 6Disclosure of value added tax avoidance schemes