Value Added Tax Act 1994
Sections and provisions with full text and the judgments that cite each one.
Section 78 — Interest in certain cases of official error.
Interest in certain cases of official error. 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 78A — Assessment for interest overpayments.
Assessment for interest overpayments. 78A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 79 — Repayment supplement in respect of certain delayed payments or refunds.
Repayment supplement in respect of certain delayed payments or refunds. 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 80 — Credit for, or repayment of, overstated or overpaid VAT
Credit for, or repayment of, overstated or overpaid VAT 80 1 Where a person— a has accounted to the Commissioners for VAT for a prescribed accounting period (whenever ended), and b in doing so, has…
Section 80A — Arrangements for reimbursing customers.
Arrangements for reimbursing customers. 80A 1 The Commissioners may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 80(3)…
Section 80B — Assessments of amounts due under section 80A arrangements.
Assessments of amounts due under section 80A arrangements. 80B 1 Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of section…
Section 80C — Assessed amounts of overpayments etc deemed to be amounts of VAT
Assessed amounts of overpayments etc deemed to be amounts of VAT 80C 1 Where an amount has been assessed and notified to a person under section 80(4A) or 80B(1), that amount is deemed (subject to the…
Section 81 — Interest given by way of credit and set-off of credits.
Interest given by way of credit and set-off of credits. 81 1 Any interest payable by the Commissioners (whether under an enactment or instrument or otherwise) to a person on a sum due to him under or…
Section 82 — Meaning of “tribunal”
Meaning of “tribunal” 82 In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Section 83 — Appeals.
Appeals. 83 1 Subject to sections 83G and 84 , an appeal shall lie to the tribunal with respect to any of the following matters— a the registration or cancellation of registration of any person under…
Section 83A — Offer of review
Offer of review 83A 1 HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision. 2 The offer of the review must be…
Section 83FA — Nature of review: penalties under Schedule 24 to FA 2021
Nature of review: penalties under Schedule 24 to FA 2021 83FA 1 This section applies if HMRC are required, by virtue of paragraph 23(1) of Schedule 24 to the Finance Act 2021, to undertake a review…
Section 83B — Right to require review
Right to require review 83B 1 Any person (other than P) who has the right of appeal under section 83 against a decision may require HMRC to review that decision if that person has not appealed to the…
Section 83FB — Effect of conclusions of review: penalties under Schedule 24 to FA 2021
Effect of conclusions of review: penalties under Schedule 24 to FA 2021 83FB 1 If the conclusions of a review include conclusions reached by virtue of section 83FA and the conclusions of the review…
Section 83C — Review by HMRC
Review by HMRC 83C 1 HMRC must review a decision if— a they have offered a review of the decision under section 83A, and b P notifies HMRC accepting the offer within 30 days from the date of the…
Section 83D — Extensions of time
Extensions of time 83D 1 If under section 83A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. 2 If under section 83B…
Section 83E — Review out of time
Review out of time 83E 1 This section applies if— a HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or…
Section 83F — Nature of review etc
Nature of review etc 83F 1 This section applies if HMRC are required to undertake a review under section 83C or 83E. 2 The nature and extent of the review are to be such as appear appropriate to HMRC…
Section 83G — Bringing of appeals
Bringing of appeals 83G 1 An appeal under section 83 is to be made to the tribunal before— a the end of the period of 30 days beginning with— i in a case where P is the appellant, the date of the…
Section 84 — Further provisions relating to appeals.
Further provisions relating to appeals. 84 1 References in this section to an appeal are references to an appeal under section 83. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3…
Section 85 — Settling appeals by agreement.
Settling appeals by agreement. 85 1 Subject to the provisions of this section, where a person gives notice of appeal under section 83 and, before the appeal is determined by a tribunal, HMRC and the…
Section 85A — Payment of tax on determination of appeal
Payment of tax on determination of appeal 85A 1 This section applies where the tribunal has determined an appeal under section 83. 2 Where on the appeal the tribunal has determined that— a the whole…
Section 85B — Payment of tax where there is a further appeal
Payment of tax where there is a further appeal 85B 1 Where a party makes a further appeal, notwithstanding that the further appeal is pending, value added tax or VAT credits, or a credit of…
Section 86 — Appeals to Court of Appeal.
Appeals to Court of Appeal. 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 87 — Enforcement of registered or recorded tribunal decisions etc.
Enforcement of registered or recorded tribunal decisions etc. 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 88 — Supplies spanning change of rate etc.
Supplies spanning change of rate etc. 88 1 This section applies where there is a change in the rate of VAT in force under section 2 or 29A or in the descriptions of exempt , zero-rated or…
Section 89 — Adjustments of contracts on changes in VAT.
Adjustments of contracts on changes in VAT. 89 1 Where, after the making of a contract for the supply of goods or services and before the goods or services are supplied, there is a change in the VAT…
Section 90 — Failure of resolution under Provisional Collection of Taxes Act 1968.
Failure of resolution under Provisional Collection of Taxes Act 1968. 90 1 Where— a by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 VAT has been paid at a…
Section 91 — Disclosure of information for statistical purposes.
Disclosure of information for statistical purposes. 91 1 For the purpose of the compilation or maintenance by the Department of Trade and Industry or the Statistics Board of a central register of…
Section 92 — Taxation under the laws of other member States etc.
Taxation under the laws of other member States etc. 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 93 — Territories included in references to other member States etc.
Territories included in references to other member States etc. 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 94 — Meaning of “business” etc.
Meaning of “business” etc. 94 1 In this Act “ business ” includes any trade, profession or vocation. 2 Without prejudice to the generality of anything else in this Act, the following are deemed to be…
Section 95 — Meaning of “new means of transport”.
Meaning of “new means of transport”. 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 95A — Meaning of “online marketplace” and “operator” etc
Meaning of “online marketplace” and “operator” etc 95A 1 In this Act— “ online marketplace ” means a website, or any other means by which information is made available over the internet, which…
Section 96 — Other interpretative provisions.
Other interpretative provisions. 96 1 In this Act— “ the 1983 Act ” means the Value Added Tax Act 1983; ... “ assignment ”, in relation to Scotland, means assignation; “ authorised person ” means any…
Section 97 — Orders, rules and regulations.
Orders, rules and regulations. 97 1 Any order made by the Treasury ... under this Act and any regulations or rules under this Act shall be made by statutory instrument. 2 . . . . . . . . . . . . . .…
Section 97A — Place of supply orders: transitional provision.
Place of supply orders: transitional provision. 97A 1 This section shall have effect for the purpose of giving effect to any order made under section 7A(6) , if— a the order provides for services of…
Section 98 — Service of notices.
Service of notices. 98 Any notice, notification, requirement or demand to be served on, given to or made of any person for the purposes of this Act may be served, given or made by sending it by post…
Section 99 — Refund of VAT to Government of Northern Ireland.
Refund of VAT to Government of Northern Ireland. 99 The Commissioners shall refund to the Government of Northern Ireland the amount of the VAT charged on the supply of goods or services to that…
Section 100 — Savings and transitional provisions, consequential amendments and repeals.
Savings and transitional provisions, consequential amendments and repeals. 100 1 Schedule 13 (savings and transitional provisions) and Schedule 14 (consequential amendments) shall have effect. 2 The…
Section 101 — Commencement and extent.
Commencement and extent. 101 1 This Act shall come into force on 1st September 1994 and Part I shall have effect in relation to the charge to VAT on supplies, acquisitions and importations in…
Section 102 — Short title.
Short title. 102 This Act may be cited as the Value Added Tax Act 1994.