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Section 52

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners may by regulations modify section 19 and Schedule 6 for the purpose of providing (in place of the provision for the time being contained in that section and Schedule) for the manner of determining for the purposes of this Act the value of— in a case where the goods are supplied ... under a trading stamp scheme (within the meaning of the Trading Stamps Act 1964 or the Trading Stamps Act (Northern Ireland) 1965) .... a supply of goods, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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