Section 2 Scope of tax.

United Kingdom

(1)

Tax shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.

C1(2)

F1. . . a taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.

(3)

Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply.

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: S. 2(4)(5) and words in s. 2(2) repealed by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.V (by the note at the end of Pt. V of Sch. 18 it is provided that the repeals in Pt. V come into force in accordance with s. 14(3) of that 1992 Act); S.I. 1992/1867, art. 3, Sch. Pt.I; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)

Modifications

C1: S. 2(2) definition of "taxable supply" applied in relation to any chargeable period or its basis period ending on or after 6.4.1990 by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 159A(6)

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F1: Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)