Accounting for

Legislation/Regulatory – VATA94 Sch. 11, para. 8(2)

Children's clothing

Commentary – Indirect Tax Reporter ¶24-075

Compensation for non-return

Legislation/Regulatory – VATA94 Sch. 11, para. 8(3)

Free CDs given out for promotional purposes

Case Law – EMI Group Ltd v Revenue and Customs Commissioners (Case C-581/08). [2011] BVC 73

Gifts of

Generally

Legislation/Regulatory – VATA94 Sch. 4, para. 5(2)(b)

HMRC's power to take

Fiscal warehousing

Commentary – Indirect Tax Reporter ¶59-400 ; Indirect Tax Reporter ¶63-905

Generally

Commentary – Indirect Tax Reporter ¶59-400

Import of free samples of low value, exemption

Case Law – Commission of the European Communities v. Italian Republic (Case 257/86). (1990) 5 BVC 39

Imported

Reference substances

Legislation/Regulatory – SI 1984/746 Sch. 2, Grp. 5

Relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 3

Industrial

– see Industrial samples

Output tax

Commentary – Indirect Tax Reporter ¶18-202

Power to take

Legislation/Regulatory – FA2000 Sch. 6, para. 134 ; FA2001 Sch. 7, para. 11

Power to take, authorised person

Legislation/Regulatory – VATA94 Sch. 11, para. 8(1)

Protective helmets and footwear

Commentary – Indirect Tax Reporter ¶24-125

Warehoused goods

Legislation/Regulatory – SI 1988/809 reg. 19