Value Added Tax Act 1994
The Value Added Tax Act 1994 (c 23) is a UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT).
Contents
- Part I The charge to tax
- Part II Reliefs, exemptions and repayments
- Part III Application of Act in particular cases
- Part IV Administration, collection and enforcement
- Part V Appeals
- Part VI Supplementary provisions