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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)on the acquisition in the United Kingdom from other member States of any goods, and

(c)on the importation of goods into the United Kingdom,

and references in this Act to VAT are references to value added tax.

1(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.

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