Value Added Tax Act 1994
Sections and provisions with full text and the judgments that cite each one.
Section 53 — Tour operators.
Tour operators. 53 1 The Treasury may by order modify the application of this Act in relation to supplies of goods or services by tour operators or in relation to such of those supplies as may be…
Section 54 — Farmers etc.
Farmers etc. 54 1 The Commissioners may, in accordance with such provision as may be contained in regulations made by them, certify for the purposes of this section any person who satisfies them— a…
Section 55 — Customers to account for tax on supplies of gold etc.
Customers to account for tax on supplies of gold etc. 55 1 Where any person makes a supply of gold to another person and that supply is a taxable supply but not a zero rated supply, the supply shall…
Section 55A — Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud 55A 1 Subsection (3) applies if— a a taxable (but not a zero-rated) supply of goods or…
Section 55B — Deposit schemes: designation
Deposit schemes: designation 55B 1 In sections 55C and 55D “ a designated deposit scheme ” means a deposit scheme which is designated, for the purposes of this section, by regulations made by the…
Section 55C — Deposit schemes: value of supply
Deposit schemes: value of supply 55C 1 This section applies if— a a taxable person makes a taxable (but not a zero-rated) supply of goods, and b a deposit amount is payable in relation to the goods…
Section 55D — Deposit schemes: liability to account for VAT on deposit amounts
Deposit schemes: liability to account for VAT on deposit amounts 55D 1 For the purposes of this section, a person makes a “relevant deposit scheme supply” if— a the person makes the first supply of…
Section 56 — Fuel for private use.
Fuel for private use. 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 57 — Determination of consideration for fuel supplied for private use.
Determination of consideration for fuel supplied for private use. 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 57A — Importation following zero-rated free zone supply: deemed supply
Importation following zero-rated free zone supply: deemed supply 57A 1 This section applies where— a a person (“ P ”) receives— i a zero-rated free zone supply of goods, or ii a zero-rated free zone…
Section 58 — General provisions relating to the administration and collection of VAT.
General provisions relating to the administration and collection of VAT. 58 Schedule 11 shall have effect, subject to section 58ZA(5)(a) , with respect to the administration, collection and…
Section 58A — Disclosure of avoidance schemes
Disclosure of avoidance schemes 58A Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT ) shall have effect.
Section 58ZA — International VAT arrangements
International VAT arrangements 58ZA 1 The Commissioners may make regulations imposing obligations on taxable persons for the purpose of giving effect to international VAT arrangements. 2 The…
Section 58B — Payment by cheque
Payment by cheque 58B Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations…
Section 59 — The default surcharge.
The default surcharge. 59 1 Subject to subsction (1A) below if, by the last day on which a taxable person is required in accordance with regulations under this Act to furnish a return for a…
Section 59A — Default surcharge: payments on account.
Default surcharge: payments on account. 59A 1 For the purposes of this section a taxable person shall be regarded as in default in respect of any prescribed accounting period if the period is one in…
Section 59B — Relationship between sections 59 and 59A.
Relationship between sections 59 and 59A. 59B 1 This section applies in each of the following cases, namely— a where a section 28 accounting period ends within a surcharge period begun or extended by…
Section 60 — VAT evasion: conduct involving dishonesty.
VAT evasion: conduct involving dishonesty. 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 61 — VAT evasion: liability of directors etc.
VAT evasion: liability of directors etc. 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 62 — Incorrect certificates as to zero-rating etc.
Incorrect certificates as to zero-rating etc. 62 1 Subject to subsections (3) and (4) below, where— a a person to whom one or more supplies are, or are to be, made— i gives to the supplier a…
Section 63 — Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts. 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 64 — Repeated misdeclarations.
Repeated misdeclarations. 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 65 — Inaccuracies in section 55A statements
Inaccuracies in section 55A statements 65 1 Where— a a section 55A statement containing a material inaccuracy has been submitted by any person to the Commissioners; b the Commissioners have, within 6…
Section 66 — Failure to submit section 55A statement
Failure to submit section 55A statement 66 1 If, by the last day on which a person is required in accordance with regulations under this Act to submit a section 55A statement for any prescribed…
Section 67 — Failure to notify and unauthorised issue of invoices.
Failure to notify and unauthorised issue of invoices. 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 67A — Breach of controlled goods agreement
Breach of controlled goods agreement 67A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 68 — Breaches of walking possession agreements.
Breaches of walking possession agreements. 68 1 This section applies where— a in accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress) , a distress is…
Section 69 — Breaches of regulatory provisions.
Breaches of regulatory provisions. 69 1 If any person fails to comply with a regulatory requirement, that is to say, a requirement imposed under— a paragraph 11 or 12 of Schedule 1, paragraph 7 of…
Section 69A — Breach of record-keeping requirements etc. in relation to transactions in gold.
Breach of record-keeping requirements etc. in relation to transactions in gold. 69A 1 This section applies where a person fails to comply with a requirement of regulations under section 13(5)(a) or…
Section 69B — Breach of record-keeping requirements imposed by directions
Breach of record-keeping requirements imposed by directions 69B 1 If any person fails to comply with a requirement imposed under paragraph 6A(1) of Schedule 11, the person is liable to a penalty. 2…
Section 69C — Transactions connected with VAT fraud
Transactions connected with VAT fraud 69C 1 A person (T) is liable to a penalty where— a T has entered into a transaction involving the making of a supply by or to T (“the transaction”), and b…
Section 69D — Penalties under section 69C: officers' liability
Penalties under section 69C: officers' liability 69D 1 Where— a a company is liable to a penalty under section 69C, and b the actions of the company which give rise to that liability were…
Section 69E — Publication of details of persons liable to penalties under section 69C
Publication of details of persons liable to penalties under section 69C 69E 1 The Commissioners may publish information about a person if— a in consequence of an investigation the person has been…
Section 70 — Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C .
Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C . 70 1 Where a person is liable to a penalty under section 60, 63, 64 , 67 , 69A or 69C or under paragraph 10 of Schedule 11A , the…
Section 71 — Construction of sections 59 60 to 70.
Construction of sections 59 60 to 70. 71 1 For the purpose of any provision of sections 59 60 to 70 which refers to a reasonable excuse for any conduct— a an insufficiency of funds to pay any VAT due…
Section 72 — Offences.
Offences. 72 1 If any person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of VAT by him or any other person, he shall be liable— a on summary…
Section 73 — Failure to make returns etc.
Failure to make returns etc. 73 1 Where a person has failed to make any returns required under this Act (or under any provision repealed by this Act) or to keep any documents and afford the…
Section 74 — Interest on VAT recovered or recoverable by assessment.
Interest on VAT recovered or recoverable by assessment. 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 75 — Assessments in cases of acquisitions of certain goods by non-taxable persons.
Assessments in cases of acquisitions of certain goods by non-taxable persons. 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 76 — Assessment of amounts due by way of penalty, interest or surcharge penalty ... .
Assessment of amounts due by way of penalty, interest or surcharge penalty ... . 76 1 Where any person is liable— a to a surcharge under section 59 or 59A or b to a penalty under any of sections 60…
Section 76A — Section 76: cases involving special accounting schemes
Section 76: cases involving special accounting schemes 76A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 77 — Assessments: time limits and supplementary assessments.
Assessments: time limits and supplementary assessments. 77 1 Subject to the following provisions of this section, an assessment under section 73 ... or 76, shall not be made— a more than 4 years…
Section 77A — Joint and several liability of traders in supply chain where tax unpaid
Joint and several liability of traders in supply chain where tax unpaid 77A 1 This section applies to goods which fall within any one or more of the following descriptions— a any equipment made or…
Section 77BA — Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement 77BA 1 This section applies where— a a person (“P”) who makes taxable supplies of goods through an online…
Section 77ZA — Late payment interest on amounts of VAT due
Late payment interest on amounts of VAT due 77ZA Interest charged under section 101 of the Finance Act 2009 on an amount of VAT (or an amount enforceable as if it were VAT) may be enforced as if it…
Section 77B — Joint and several liability: sellers identified as non-compliant by the Commissioners
Joint and several liability: sellers identified as non-compliant by the Commissioners 77B 1 This section applies where a person (“P”) ...— a makes taxable supplies of goods through an online…
Section 77C — Joint and several liability under section 77B or 77BA : assessments
Joint and several liability under section 77B or 77BA : assessments 77C 1 The Commissioners may assess the amount of VAT due from the operator of an online marketplace by virtue of section 77B or…
Section 77D — Joint and several liability under section 77B or 77BA : interest
Joint and several liability under section 77B or 77BA : interest 77D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 77E — Display of VAT registration numbers
Display of VAT registration numbers 77E 1 This section applies where a person (“P”) offers, or proposes to offer, goods for sale through an online marketplace. 2 The operator of the online…
Section 77F — Exception from liability under section 5A
Exception from liability under section 5A 77F 1 This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A. 2 The operator is not liable for…