Samples
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
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
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