Statute
Section 4 — Value Added Tax Act 1994: Scope of VAT on taxable supplies.
Text of the provision Official document
Scope of VAT on taxable supplies. 4 1 VAT 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.
Official source: legislation.gov.uk
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