– see also Second-hand goods scheme; Tour operators' margin scheme (TOMS)

Auctioneers' scheme

– see Auctioneers' scheme

General provisions

Legislation/Regulatory – Notice 718 ; VATA94 s. 50A

Taxable dealers

Taxable amount

– see Value of supply

Tour operators

– see Tour operators' margin scheme (TOMS)

Writing off debts

Legislation/Regulatory – SI 1995/2518 reg. 172A