# Value Added Tax Act 1983 (repealed 1.9.1994), Section 2: Scope of tax.

Extent: E+W+S+N.I.

(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.
(2) . . . 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1983/55/section/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.