Value Added Tax Act 1994
 | |
| Long title | An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals. |
|---|---|
| Citation | c. 23 |
| Dates | |
| Royal assent | 5th July 1994 |
| Commencement | 1st September 1994 |
| Other legislation | |
| Relates to | Value Added Tax Act 1983 |
Status: Current legislation | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Value Added Tax Act 1994 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
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).[1] It came into force on 1 September 1994. The Value Added Tax Act 1983 was repealed and replaced by this legislation.[2]
Contents
![[icon]](/wiki/File:Wiki_letter_w_cropped.svg){kind=small} | This section needs expansion. You can help by adding to it. (March 2015) |
- 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
To encourage outsourcing it provides a mechanism through which government departments, including NHS trusts, can qualify for refunds on contracted out services.[3]
See also
References
- ^ Value Added Tax Act 1994, accessed 1 April 2020
- ^ Schedule 15: Repeals
- ^ "Thousands of NHS staff to transfer to subsidiary companies". Health Service Journal. 14 February 2017. Retrieved 15 February 2018.