VATTOS2200 - Legislation: UK primary law (VAT Act 1994): contents

  1. VATTOS2205
    Introduction to section 6
  2. VATTOS2210
    Section 6(1) Preamble
  3. VATTOS2215
    Section 6(2) Basic tax point (goods)
  4. VATTOS2220
    Section 6(3) Basic tax point (services)
  5. VATTOS2225
    Section 6(4) Advance payments and invoices
  6. VATTOS2230
    Section 6(5) 14 day rule for VAT invoices
  7. VATTOS2235
    Section 6(6) Extensions to the 14 day rule
  8. VATTOS2245
    Section 6(10) Accommodation tax points
  9. VATTOS2250
    Section 6(11) Self-supply
  10. VATTOS2255
    Section 6(12) Disposal of business assets
  11. VATTOS2260
    Section 6(13) Non-business use of business assets
  12. VATTOS2265
    Section 6(14) Power to make regulations
  13. VATTOS2270
    Section 6(14A) Place of supply of services
  14. VATTOS2275
    Section 6(15) Meaning of VAT invoice
  15. VATTOS2280
    Section 88 Supplies spanning change of rate, etc
  16. VATTOS2285
    Section 89 Adjustments of contracts on changes in VAT
  17. VATTOS2290
    Section 97A Place of supply orders transitional provisions
  18. VATTOS2295
    Paragraph 2B(3) and (4) of Schedule 11 Self-billed invoices