– see also Collectors' items; Second-hand goods scheme; Works of art

Acquisitions, exemption from charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 4(a), (c)

Disposal by finance house or insurer

Legislation/Regulatory – SI 1995/1268 art. 4

Imported

Reduced-rating

Legislation/Regulatory – Dir. 2006/112 art. 103 ; ESC 3.36

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 89 ; VATA94 s. 21

Input tax disallowed

Legislation/Regulatory – SI 1992/3222 art. 4

Margin scheme

– see Margin schemes

Meaning

Legislation/Regulatory – SI 1992/3222 art. 2 ; SI 1995/1268 art. 2(1)

Non-supply treatment

Legislation/Regulatory – ESC 3.26 ; SI 1995/958

Supply with transport, place of supply

Legislation/Regulatory – Dir. 2006/112 art. 35