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Value Added Tax Act 1983 (repealed 1.9.1994)

1983 c. 55 · Enacted 26 July 1983 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 September 1994.

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Annotations to the whole text

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)

Contents

  1. Imposition and extent of tax
  2. 1Value added tax.
  3. 2Scope of tax.
  4. 2AScope of tax on acquisitions.
  5. 2BScope of tax on imports.
  6. 2CTaxable persons.
  7. Supply
  8. 3Meaning of “supply": alteration by Treasury order.
  9. 4Time of supply.
  10. 5Further provisions relating to time of supply.
  11. 6Place of supply.
  12. 7Reverse charge on supplies received from abroad.
  13. 8Place where supplier or recipient of services belongs.
  14. Acquisitions of goods from other member States
  15. 8AMeaning of acquisition of goods from another member State.
  16. 8BTime of acquisition.
  17. 8CPlace of acquisition.
  18. 8DAcquisitions from persons belonging in other member States.
  19. Rate of tax and determination of value
  20. 9Rate of tax.
  21. 10Value of supply of goods or services.
  22. 10AValuation of acquisitions from other member States.
  23. 11Value of imported goods.
  24. 12Value of certain goods.
  25. 13Gaming machines.
  26. Credit for input tax against output tax
  27. 14Credit for input tax against output tax.
  28. 15Input tax allowable under section 14.
  29. Reliefs
  30. 16Zero-rating.
  31. 17Exemptions.
  32. 18Relief on supply of certain second-hand goods.
  33. 19Relief from tax on importation of goods.
  34. Refunds
  35. 20Refund of tax in certain cases.
  36. 20ARefunds in relation to new means of transport supplied to other member States.
  37. 21Refund of tax to persons constructing certain buildings.
  38. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  39. Repayment
  40. 23Repayment of tax to those in business overseas.
  41. Further provisions as to importation of goods
  42. 24Application of customs enactments.
  43. 25Importation of goods by taxable persons.
  44. 26Goods imported for private purposes.
  45. Special cases
  46. 27Application to Crown.
  47. 28Local authorities.
  48. 29Groups of companies.
  49. 29ASupplies to groups.
  50. 30Partnerships.
  51. 31Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
  52. 32Agents, etc.
  53. 32ATax representatives.
  54. 32B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  55. 33Transfers of going concerns.
  56. 34Terminal markets.
  57. 35Goods subject to a warehousing regime.
  58. 35ABuildings and land.
  59. 36Capital goods.
  60. 37Trading stamp schemes.
  61. 37ATour operators.
  62. 37BSpecial treatment for persons involved in farming etc.
  63. 37CCustomers to account for tax on supplies of gold etc.
  64. General
  65. 38Administration, collection and enforcement.
  66. 38AInterest in certain cases of official error.
  67. 38BInterest: general treatment.
  68. 38CPayments on account.
  69. 39Offences and penalties.
  70. 40Appeals.
  71. 41Supplies spanning change of rate, etc.
  72. 42Adjustment of contracts on changes in tax.
  73. 43Failure of resolution under Provisional Collection of Taxes Act 1968.
  74. 44Disclosure of information for statistical purposes.
  75. Supplemental
  76. 45Orders, rules and regulations.
  77. 46Service of notices.
  78. 46ATaxation under the laws of other member States etc.
  79. 46BTerritories included in references to other member States etc.
  80. 47Meaning of “business", etc.
  81. 47AMeaning of “new means of transport".
  82. 48Interpretation.
  83. 49Refund of tax to Government of Northern Ireland.
  84. 50Consequential, transitional and saving provisions and repeals.
  85. 51Short title, commencement and extent.
  86. Schedule 1: Registration
  87. Liability to be registered
  88. 1Paragraph 1
  89. 1AParagraph 1A
  90. 1BParagraph 1B
  91. 2Paragraph 2
  92. Notification of liability and registration
  93. 3Paragraph 3
  94. 4Paragraph 4
  95. 4AParagraph 4A
  96. 4BParagraph 4B
  97. Entitlement to be registered
  98. 5Paragraph 5
  99. 5AParagraph 5A
  100. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  101. Notification of end of liability or entitlement etc.
  102. 7Paragraph 7
  103. 7AParagraph 7A
  104. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  105. Cancellation of registration
  106. 8AParagraph 8A
  107. 9Paragraph 9
  108. 10Paragraph 10
  109. Exemption from registration
  110. 11Paragraph 11
  111. Power to vary specified sums by order
  112. 12Paragraph 12
  113. Supplementary
  114. 13Paragraph 13
  115. 14Paragraph 14
  116. 15Paragraph 15
  117. Schedule 1A: Registration in respect of Supplies from other member States
  118. Liability to be registered
  119. 1Paragraph 1
  120. 2Paragraph 2
  121. Notification of liability and registration
  122. 3Paragraph 3
  123. Request to be registered
  124. 4Paragraph 4
  125. Notification of matters affecting continuance of registration
  126. 5Paragraph 5
  127. Cancellation of registration
  128. 6Paragraph 6
  129. Conditions of cancellation
  130. 7Paragraph 7
  131. Power to vary specified sums by order
  132. 8Paragraph 8
  133. Supplementary
  134. 9Paragraph 9
  135. 10Paragraph 10
  136. Schedule 1B: Registration in respect of Acquisitions from other member States
  137. Liability to be registered
  138. 1Paragraph 1
  139. 2Paragraph 2
  140. Notification of liability and registration
  141. 3Paragraph 3
  142. Entitlement to be registered etc.
  143. 4Paragraph 4
  144. Notification of matters affecting continuance of registration
  145. 5Paragraph 5
  146. Cancellation of registration
  147. 6Paragraph 6
  148. Conditions of cancellation
  149. 7Paragraph 7
  150. Exemption from registration
  151. 8Paragraph 8
  152. Power to vary specified sums by order
  153. 9Paragraph 9
  154. Supplementary
  155. 10Paragraph 10
  156. 11Paragraph 11
  157. Schedule 2: Matters to be Treated as Supply of Goods or Services
  158. 1Paragraph 1
  159. 2Paragraph 2
  160. 3Paragraph 3
  161. 4Paragraph 4
  162. 5Paragraph 5
  163. 5AParagraph 5A
  164. 6Paragraph 6
  165. 7Paragraph 7
  166. 8Paragraph 8
  167. Schedule 3: Services Supplied Where Received
  168. 1Paragraph 1
  169. 2Paragraph 2
  170. 3Paragraph 3
  171. 4Paragraph 4
  172. 5Paragraph 5
  173. 6Paragraph 6
  174. 6AParagraph 6A
  175. 7Paragraph 7
  176. 8Paragraph 8
  177. Schedule 4: Valuation—Special Cases
  178. 1Paragraph 1
  179. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  180. 3Paragraph 3
  181. 3AParagraph 3A
  182. 4Paragraph 4
  183. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  184. 6Paragraph 6
  185. 7Paragraph 7
  186. 8Paragraph 8
  187. 8AParagraph 8A
  188. 9Paragraph 9
  189. 10Paragraph 10
  190. 11Paragraph 11
  191. 12Paragraph 12
  192. 13Paragraph 13
  193. Schedule 4A: Valuation of Acquisitions from other member States - Special Cases
  194. 1Paragraph 1
  195. 2Paragraph 2
  196. 3Paragraph 3
  197. 4Paragraph 4
  198. 5Paragraph 5
  199. Schedule 5: Zero-Rating
  200. Group 1—FoodPart Group 1—Food
  201. General items
  202. Excepted items
  203. Items overriding the exceptions
  204. Group 2—Sewerage Services and WaterPart Group 2—Sewerage Services and Water
  205. 2Paragraph 2
  206. Group 3—Books, etc.Part Group 3—Books, etc.
  207. Part Group 4—Talking Books for the Blind and Handicappe: Item No.
  208. 2Paragraph 2
  209. Group 5Part Group 5
  210. Group 6Part Group 6
  211. Part Group 7—Fuel aNd Power for Domestic or Charity Use
  212. Part Group 8—Construction of Dwellings, etc.: Item No.
  213. 2Paragraph 2
  214. Group 8A—Protected Buildings.Part Group 8A—Protected Buildings.
  215. Group 9—International ServicesPart Group 9—International Services
  216. 2Paragraph 2
  217. Group 10—TransportPart Group 10—Transport
  218. 2Paragraph 2
  219. 12Paragraph 12
  220. 13Paragraph 13
  221. 14Paragraph 14
  222. Group 11—Caravans and HouseboatsPart Group 11—Caravans and Houseboats
  223. 2Paragraph 2
  224. Group 12—GoldPart Group 12—Gold
  225. 2Paragraph 2
  226. Group 13—Bank NotesPart Group 13—Bank Notes
  227. Group 14—Drugs, Medicines, Aids for the HandicappePart Group 14—Drugs, Medicines, Aids for the Handicappe
  228. 10AParagraph 10A
  229. 10BParagraph 10B
  230. 12AParagraph 12A
  231. 13Paragraph 13
  232. 14Paragraph 14
  233. 15Paragraph 15
  234. 16Paragraph 16
  235. 17Paragraph 17
  236. Group 15—Imports, Exports, etc.Part Group 15—Imports, Exports, etc.
  237. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  238. Group 15A—TAX FREE SHOPSPart Group 15A—TAX FREE SHOPS
  239. 1Paragraph 1
  240. 2Paragraph 2
  241. Notes:
  242. Group 16—Charities, etc.Part Group 16—Charities, etc.
  243. 2Paragraph 2
  244. Group 17—Clothing and FootwearPart Group 17—Clothing and Footwear
  245. 2Paragraph 2
  246. Schedule 6: Exemptions
  247. Group 1—LandPart Group 1—Land
  248. 1Paragraph 1
  249. Group 2—InsurancePart Group 2—Insurance
  250. 1Paragraph 1
  251. 2Paragraph 2
  252. 3Paragraph 3
  253. 4Paragraph 4
  254. Group 3—Postal ServicesPart Group 3—Postal Services
  255. 1Paragraph 1
  256. 2Paragraph 2
  257. Group 4—Betting, Gaming and LotteriesPart Group 4—Betting, Gaming and Lotteries
  258. 1Paragraph 1
  259. 2Paragraph 2
  260. Group 5—FinancePart Group 5—Finance
  261. 1Paragraph 1
  262. 2Paragraph 2
  263. 3Paragraph 3
  264. 4Paragraph 4
  265. 5Paragraph 5
  266. 6Paragraph 6
  267. 6AParagraph 6A
  268. 8Paragraph 8
  269. GROUP 6—EDUCATIONPart GROUP 6—EDUCATION
  270. Notes:
  271. Group 7—Health AND WELFAREPart Group 7—Health AND WELFARE
  272. 1Paragraph 1
  273. 2Paragraph 2
  274. 3Paragraph 3
  275. 4Paragraph 4
  276. 5Paragraph 5
  277. 6Paragraph 6
  278. 8Paragraph 8
  279. 9Paragraph 9
  280. 10Paragraph 10
  281. 11Paragraph 11
  282. Group 8—Burial and CremationPart Group 8—Burial and Cremation
  283. 1Paragraph 1
  284. 2Paragraph 2
  285. Group 9—Trade Unions and Professional BodiesPart Group 9—Trade Unions and Professional Bodies
  286. 1Paragraph 1
  287. Group 10— sports,Sports Competitions and physical Part Group 10— sports,Sports Competitions and physical
  288. 1Paragraph 1
  289. 2Paragraph 2
  290. 3Paragraph 3
  291. Group 11—Works of Art, etc.Part Group 11—Works of Art, etc.
  292. 1Paragraph 1
  293. 2Paragraph 2
  294. 3Paragraph 3
  295. 4Paragraph 4
  296. Group 12—Fund-Raising Events by Charities and OthePart Group 12—Fund-Raising Events by Charities and Othe
  297. 1Paragraph 1
  298. 2Paragraph 2
  299. Schedule 6A: Buildings and Land
  300. Residential and charitable buildings: change of use etc.
  301. 1Paragraph 1
  302. Election to waive exemption
  303. 2Paragraph 2
  304. 3Paragraph 3
  305. 4Paragraph 4
  306. Developers of certain non-residential buildings etc.
  307. 5Paragraph 5
  308. 6Paragraph 6
  309. General
  310. 7Paragraph 7
  311. 8Paragraph 8
  312. Schedule 7: Administration, Collection and Enforcement
  313. General
  314. 1Paragraph 1
  315. Accounting for and payment of tax
  316. 2Paragraph 2
  317. Production of tax invoices by computer
  318. 3Paragraph 3
  319. Power of Commissioners to assess tax due
  320. 4Paragraph 4
  321. Assessment of tax on acquisitions of certain goods by non-taxable persons
  322. 4AParagraph 4A
  323. Power to require security and production of evidence
  324. 5Paragraph 5
  325. Recovery of tax, etc.
  326. 6Paragraph 6
  327. Duty to keep records
  328. 7Paragraph 7
  329. Furnishing of information and production of documents
  330. 8Paragraph 8
  331. Power to take samples
  332. 9Paragraph 9
  333. Power to require opening of gaming machines
  334. 9AParagraph 9A
  335. Entry and search of premises and persons
  336. 10Paragraph 10
  337. Order for access to recorded information, etc.
  338. 10AParagraph 10A
  339. Procedure where documents etc. are removed
  340. 10BParagraph 10B
  341. 10CParagraph 10C
  342. Evidence by certificate, etc.
  343. 11Paragraph 11
  344. Priority of tax in bankruptcy, winding up, etc.
  345. 12Paragraph 12
  346. Schedule 8: Constitution and Procedure of Value Added Tax Tribunals
  347. Establishment of value added tax tribunals
  348. 1Paragraph 1
  349. The President
  350. 2Paragraph 2
  351. 3Paragraph 3
  352. Sittings of tribunals
  353. 4Paragraph 4
  354. Composition of tribunals
  355. 5Paragraph 5
  356. Membership of tribunals
  357. 6Paragraph 6
  358. 7Paragraph 7
  359. Exemption from jury service
  360. 8Paragraph 8
  361. Rules of procedure
  362. 9Paragraph 9
  363. 10Paragraph 10
  364. Schedule 9: Consequential Amendments
  365. 1Paragraph 1
  366. 2Paragraph 2
  367. 3Paragraph 3
  368. Schedule 10: Savings and Transitional Provisions
  369. 1Paragraph 1
  370. 2Paragraph 2
  371. 3Paragraph 3
  372. 4Paragraph 4
  373. 5Paragraph 5
  374. 6Paragraph 6
  375. 7Paragraph 7
  376. 8Paragraph 8
  377. 9Paragraph 9
  378. 10Paragraph 10
  379. 11Paragraph 11
  380. 12Paragraph 12
  381. 13Paragraph 13
  382. 14Paragraph 14
  383. 15Paragraph 15
  384. 16Paragraph 16
  385. 17Paragraph 17
  386. 18Paragraph 18
  387. Schedule 11Repeals