– 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

Legislation/Regulatory – VATA94 s. 44(7), (8)

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

Legislation/Regulatory – Dir. 2006/112 art. 72 ; VATA94 s. 19(5)

Self-supply of construction services

Legislation/Regulatory – SI 1989/472 art. 4(1)