Section 1(1)

Value added tax shall be charged, in accordance with the provisions of this Act— and references in this Act to VAT are references to value added tax. on the supply of goods or services in the United Kingdom (including anything treated as such a supply), . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . on the importation of goods into the United Kingdom,

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Source: legislation.gov.uk · retrieved 2026-07-28