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

Antiques

Goods other than works of art or collectors' items

Legislation/Regulatory – Dir. 2006/112 Annex IX, Pt. C

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1)

Auctioneers' scheme

– see Auctioneers' scheme

Collectors' items

List

Legislation/Regulatory – Dir. 2006/112 Annex IX, Pt. B

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1)

Combating evasion of VAT

Legislation/Regulatory – Dir. 2006/112 art. 343

Contract under which commission payable, conditions

Legislation/Regulatory – Dir. 2006/112 art. 311(3)

General provisions

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

Organiser of a sale by public auction, meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1)

Principal of an organiser of a sale by public auction, meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1)

Second-hand goods

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1)

Taxable dealers

Application of normal VAT arrangements to supply

Legislation/Regulatory – Dir. 2006/112 art. 319

Application of scheme by member states

Legislation/Regulatory – Dir. 2006/112 art. 313(1)

Application to goods supplied within the Community

Legislation/Regulatory – Dir. 2006/112 art. 314

Deductions, entitlement

Legislation/Regulatory – Dir. 2006/112 art. 320

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 321

Exercise of right to opt for application

Legislation/Regulatory – Dir. 2006/112 art. 316

Invoices

Legislation/Regulatory – Dir. 2006/112 art. 325

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1)

Non-deductible VAT

Legislation/Regulatory – Dir. 2006/112 art. 322

Purchase price, meaning

Legislation/Regulatory – Dir. 2006/112 art. 312

Selling price, meaning

Legislation/Regulatory – Dir. 2006/112 art. 312

Separate accounts for transactions under normal VAT arrangements and margin scheme

Legislation/Regulatory – Dir. 2006/112 art. 324

Special arrangements

Legislation/Regulatory – Dir. 2006/112 art. 312-325

Taxable amount

– see Value of supply

Taxable persons, deductions, exclusion

Legislation/Regulatory – Dir. 2006/112 art. 323

Unjustified results

Legislation/Regulatory – Dir. 2006/112 art. 342

Tour operators

– see Tour operators' margin scheme (TOMS)

Works of art

List

Legislation/Regulatory – Dir. 2006/112 Annex IX, Pt. A

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 311(1), (2)

Writing off debts

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