Section 1 Value added tax.
United Kingdom
A tax, to be known as value added tax, shall be charged in accordance with the provisions of this Act on the supply of goods and services in the United Kingdom (including anything treated as such a supply) F1on the acquisition in the United Kingdom from other member States of any goods and on the importation of goods from places outside the member States.
Annotations
Textual amendments
- F1
Words in s. 1 substituted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.2; S.I. 1992/3261, art. 3,Sch. (with art. 4).
Notes on the whole Act
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Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)