Open market value
– see also Valuation
Acquisitions
Legislation/Regulatory –
VATA94 Sch. 7, para. 1
Bad debt relief, anti-avoidance
Commentary –
Indirect Tax Reporter ¶18-903
Chargeable assets, transfer by or to representative member
Direction
Direct sellers
Legislation/Regulatory –
VATA94 Sch. 6, para. 2
Generally
Legislation/Regulatory –
VATA94 Sch. 6, para. 1(1)-(3)
Generally
Commentary –
Indirect Tax Reporter ¶6-275
Goods
Legislation/Regulatory –
VATA94 s. 19(5)
Meaning