Section 58


Related Commentary  Related Cases

1  The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the collection and management of VAT.


Para. 1 was substituted by CRCA 2005, s. 50 and Sch. 4, para. 55, with effect from 18 April 2005 (SI 2005/1126 (C. 51), art. 2(2)).


VATA 1983, s. 38 and Sch. 7, para. 1.

Cross references

Sch. 3B, para. 21: disapplication of Sch. 11, para. 1(2) in respect of VAT to be paid to another member state in accordance with the VAT Co-operation Regulations (Reg. 218/92/EEC as amended by Reg. 792/2002/EC).

Official Publications

Notice 48: “Extra-statutory concessions”.

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