Section 1 — Value Added Tax Act 1994: Value added tax.

Value added tax. 1 1 Value added tax shall be charged, in accordance with the provisions of this Act—

a on the supply of goods or services in the United Kingdom (including anything treated as such a supply),

b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c on the importation of goods into the United Kingdom, and references in this Act to VAT are references to value added tax.

2 VAT 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. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 VAT on the importation of goods into the United Kingdom shall be charged and payable as if it were import duty .