Schedules
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 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 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
