– see also Fuel and power

District heating, reduced-rating

Legislation/Regulatory – Dir. 2006/112 art. 102

Importation, exemption

Legislation/Regulatory – Dir. 2006/112 art. 143(1)(l)

Place of supply of goods

Generally

Legislation/Regulatory – Dir. 2006/112 art. 38, 39 ; SI 2004/3148 art. 9-14

Taxable dealer, meaning

Legislation/Regulatory – Dir. 2006/112 art. 38(2)

Place of supply of services

Legislation/Regulatory – VATA94 Sch. 4A, para. 16(2)(f)

Reverse charge on supplies by persons outside UK

Generally

Legislation/Regulatory – VATA94 s. 9A

Tax point

Legislation/Regulatory – SI 1995/2518 reg. 82A

Valuation

Legislation/Regulatory – VATA94 Sch. 6, para. 8

Supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 3

Tangible property treatment

Legislation/Regulatory – Dir. 2006/112 art. 15(1)