Contents:

• SCHEDULE A1 – CHARGE AT REDUCED RATE
• SCHEDULE 1 – REGISTRATION IN RESPECT OF TAXABLE SUPPLIES: UK ESTABLISHMENT
• SCHEDULE 1A – REGISTRATION IN RESPECT OF TAXABLE SUPPLIES: NON-UK ESTABLISHMENT
• SCHEDULE 2 – REGISTRATION IN RESPECT OF SUPPLIES FROM OTHER MEMBER STATES
• SCHEDULE 3 – REGISTRATION IN RESPECT OF ACQUISITIONS FROM OTHER MEMBER STATES
• SCHEDULE 3A – REGISTRATION IN RESPECT OF DISPOSALS OF ASSETS FOR WHICH A VAT REPAYMENT IS CLAIMED
• SCHEDULE 3B – ELECTRONIC, TELECOMMUNICATION AND BROADCASTING SERVICES: NON-UNION SCHEME
• SCHEDULE 3BA – ELECTRONIC, TELECOMMUNICATION AND BROADCASTING SERVICES: UNION SCHEME
• SCHEDULE 4 – MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES
• SCHEDULE 4A – PLACE OF SUPPLY OF SERVICES: SPECIAL RULES
• SCHEDULE 4B – CALL-OFF STOCK ARRANGEMENTS
• SCHEDULE 5 – SERVICES SUPPLIED WHERE RECEIVED
• SCHEDULE 5A – GOODS ELIGIBLE TO BE FISCALLY WAREHOUSED
• SCHEDULE 6 – VALUATION: SPECIAL CASES
• SCHEDULE 7 – VALUATION OF ACQUISITIONS FROM OTHER MEMBER STATES: SPECIAL CASES
• SCHEDULE 7A – CHARGE AT REDUCED RATE
• SCHEDULE 8 – ZERO-RATING
• SCHEDULE 9 – EXEMPTIONS
• SCHEDULE 9ZA – VAT ON ACQUISITIONS IN NORTHERN IRELAND FROM MEMBER STATES
• SCHEDULE 9ZB – GOODS REMOVED TO OR FROM NORTHERN IRELAND AND SUPPLY RULES
• SCHEDULE 9ZC – ONLINE SALES BY OVERSEAS PERSONS AND LOW VALUE IMPORTATIONS: MODIFICATIONS RELATING TO THE NORTHERN IRELAND PROTOCOL
• SCHEDULE 9A – ANTI-AVOIDANCE PROVISIONS: GROUPS
• SCHEDULE 10 – BUILDINGS AND LAND
• SCHEDULE 10A – FACE-VALUE VOUCHERS ISSUED BEFORE 1 JANUARY 2019
• SCHEDULE 10B – VAT TREATMENT OF VOUCHERS ISSUED ON OR AFTER 1 JANUARY 2019
• SCHEDULE 11 – ADMINISTRATION, COLLECTION AND ENFORCEMENT
• SCHEDULE 11A – DISCLOSURE OF AVOIDANCE SCHEMES
• SCHEDULE 12 – CONSTITUTION AND PROCEDURE OF TRIBUNALS
• SCHEDULE 13 – TRANSITIONAL PROVISIONS AND SAVINGS
• SCHEDULE 14 – CONSEQUENTIAL AMENDMENTS
• SCHEDULE 15 – REPEALS