VATTOS2200 - Legislation: UK primary law (VAT Act 1994): Contents


VATTOS2205

Introduction to section 6

VATTOS2210

Section 6(1) Preamble

VATTOS2215

Section 6(2) Basic tax point (goods)

VATTOS2220

Section 6(3) Basic tax point (services)

VATTOS2225

Section 6(4) Advance payments and invoices

VATTOS2230

Section 6(5) 14 day rule for VAT invoices

VATTOS2235

Section 6(6) Extensions to the 14 day rule

VATTOS2240

Section 6(7) and (8) Intra-EC supplies of goods

VATTOS2245

Section 6(10) Accommodation tax points

VATTOS2250

Section 6(11) Self-supply

VATTOS2255

Section 6(12) Disposal of business assets

VATTOS2260

Section 6(13) Non-business use of business assets

VATTOS2265

Section 6(14) Power to make regulations

VATTOS2270

Section 6(14A) Place of supply of services

VATTOS2275

Section 6(15) Meaning of VAT invoice

VATTOS2280

Section 88 Supplies spanning change of rate, etc

VATTOS2285

Section 89 Adjustments of contracts on changes in VAT

VATTOS2290

Section 97A Place of supply orders transitional provisions

VATTOS2295

Paragraphs 2B(3) and (4) of Schedule 11 Self-billed invoices