– see also Movable tangible property

Acquisitions, exemption from charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 4(a), (c)

Disposal by finance house or insurer

Legislation/Regulatory – SI 1995/1268 art. 4

Imported, transfer of ownership

Commentary – VAT Reporter ¶10-602

Input tax disallowed

Legislation/Regulatory – SI 1992/3222 art. 4

Margin schemes

– see Margin schemes

Meaning

Legislation/Regulatory – SI 1995/1268 art. 2(1)

Supply with transport, place of supply

Legislation/Regulatory – Dir. 2006/112 art. 35

Value added tax

Generally

Commentary – Essential Tax Companion ¶67200 ; Essential Tax Companion ¶71500

Imports from outside the EU, absolute reliefs

Commentary – Essential Tax Companion ¶71310

Input tax deduction

Commentary – Essential Tax Companion ¶67900