lexiara

VATA 1994 — Value Added Tax Act 1994

law · United Kingdom · ukpga/1994/23

3645 provisions

Defined terms · All instruments · Internet · VAT · advertising · broadcasting · capital transfer tax · carbon · consumption · contract

1 Value added tax.
1
2
3
4
2 Rate of VAT.
1
1A
1B
1C
2
3
3 Taxable persons and registration.
1
2
3
4
3A Supplies of electronic, telecommunication and broadcasting services: special accounting schemes
4 Scope of VAT on taxable supplies.
1
2
5 Meaning of supply: alteration by Treasury order.
1
2
3
3A
4
5
6
7
8
5A Supplies of goods facilitated by online marketplaces: deemed supply
1
1A
2
3
4
5
6
6 Time of supply.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
14A
15
7 Place of supply of goods.
1
2
3
4
5
5A
5B
6
7
8
9
9A
10
11
12
7AA Reverse charge on goods supplied from abroad
1
2
3
7A Place of supply of services
1
2
3
4
5
6
7
8 Reverse charge on supplies received from abroad.
1
2
3
4
4A
5
6
7
8
9 Place where supplier or recipient of services belongs.
1
2
3
4
5
6
9A Reverse charge on gas , electricity, heat or cooling...
1
1A
2
3
4
5
6
10 Scope of VAT on acquisitions from member States.
11 Meaning of acquisition of goods from another member State.
12 Time of acquisition.
13 Place of acquisition.
14 Acquisitions from persons belonging in other member States.
14A Call-off stock arrangements
15 Meaning of “importation of goods” into the United Kingdom
1
2
3
4
5
6
7
8
16 Application of customs enactments
1
2
3
4
5
16A Postal packets
17 Free zone regulations.
1
2
3
4
5
18 Place and time of ... supply.
1
1A
2
3
4
5
5A
6
7
18A Fiscal warehousing.
1
2
3
4
4A
5
6
7
8
9
18B Fiscally warehoused goods: relief.
1
2
2A
3
4
5
6
7
8
18C Warehouses and fiscal warehouses: services.
1
1A
2
3
4
18D Removal from warehousing: accountability.
1
2
3
18E Deficiency in fiscally warehoused goods.
1
2
3
4
18F Sections 18A to 18E: supplementary.
1
2
3
4
5
6
7
8
9
19 Value of supply of goods or services.
1
2
3
4
5
20 Valuation of acquisitions from other member States.
21 Value of imported goods.
1
2
2A
2B
3
4
5
6
6A
6B
6C
6D
7
22
23 Value of supplies involving relevant machine games
1
2
3
4
5
6
7
8
9
10
11
23A Meaning of “relevant machine game”
1
2
3
3
4
24 Input tax and output tax.
1
2
3
4
5
5A
5B
6
6A
7
25 Payment by reference to accounting periods and credit for input tax against output tax.
1
2
3
4
5
6
7
26 Input tax allowable under section 25.
1
2
3
4
26A Disallowance of input tax where consideration not paid
1
1A
2
3
4
5
6
26AA Disapplication of disallowance under section 26A in insolvency
1
2
3
4
5
6
7
8
9
10
11
26AB Adjustment of output tax in respect of supplies under section 55A
1
2
3
4
5
6
26B Flat-rate scheme
1
2
3
4
5
6
7
8
9
27 Goods imported for private purposes.
1
2
3
4
5
28 Payments on account of VAT.
1
2
2AA
2A
3
4
5
29 Invoices provided by recipients of goods or services.
29A Reduced rate
1
2
3
4
30 Zero-rating.
1
2
2A
3
4
5
6
6A
7
8
8A
9
10
31 Exempt supplies ....
1
2
3
4
5
32
33 Refunds of VAT in certain cases.
1
2
3
4
5
6
33A Refunds of VAT to museums and galleries
1
2
3
4
5
6
7
8
9
10
33B Refunds of VAT to Academies
1
2
3
4
5
6
7
8
33C Refunds of VAT to charities within section 33D
1
2
3
4
5
6
7
33D Charities to which section 33C applies
1
2
3
4
5
6
7
8
9
10
11
12
33E Power to extend refunds of VAT to other persons
1
2
3
4
5
6
7
8
9
10
34 Capital goods.
1
2
35 Refund of VAT to persons constructing certain buildings.
1
1A
1B
1C
1D
2
2A
2B
2C
3
4
4A
5
36 Bad debts.
1
2
3
3A
4
4A
5
6
7
8
36A Relief from VAT on acquisition if importation would attract relief
37 VAT on importation of goods: reliefs etc
A1
1
2
3
4
38 Importation of goods by taxable persons.
39 Repayment of VAT to those in business overseas.
1
2
3
39A Applications for forwarding of VAT repayment claims to other member States
a
b
40 Refunds in relation to new means of transport supplied to other member States.
40A Northern Ireland Protocol
1
2
3
4
5
6
7
8
9
41 Application to the Crown.
1
2
3
4
5
6
7
8
41A Supply of goods or services by public bodies
1
2
3
4
42 Local authorities.
43 Groups of companies.
1
1AA
1AB
1A
2
2A
2B
2C
2D
2E
3
4
5
5A
6
7
8
9
43A Groups: eligibility.
1
2
3
4
5
6
7
43AZA Section 43A: control test
1
2
3
4
5
43AA Power to alter eligibility for grouping
1
2
3
4
43B Groups: applications.
1
2
3
4
5
6
43C Groups: termination of membership.
1
2
3
4
43D Groups: duplication
1
2
3
4
5
44 Supplies to groups.
1
2
3
4
5
6
7
8
9
10
45 Partnerships.
1
2
3
4
5
46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
1
2
3
4
5
6
47 Agents etc.
1
2
2A
3
4
5
6
48 VAT representatives and security.
1
1ZA
1A
1B
2
2A
3
4
4A
5
6
7
7A
7B
7C
8
8A
9
49 Transfers of going concerns.
1
2
2A
3
4
5
6
50 Terminal markets.
1
2
3
50A Margin schemes.
1
2
3
4
5
6
7
8
50B Margin schemes and export or removal of goods
1
2
3
4
5
6
7
8
9
51 Buildings and land.
1
2
51B Face-value vouchers issued before 1 January 2019
1
2
51C Vouchers issued on or after 1 January 2019
1
2
51D Postage stamps issued on or after 1 January 2019
1
2
3
4
52 Trading stamp schemes.
53 Tour operators.
1
2
3
3A
4
54 Farmers etc.
1
2
3
4
5
6
7
8
55 Customers to account for tax on supplies of gold etc.
1
2
3
4
5
6
55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
1
2
3
4
5
6
7
8
9
9A
10
11
12
13
14
55B Deposit schemes: designation
1
2
3
4
55C Deposit schemes: value of supply
1
2
3
55D Deposit schemes: liability to account for VAT on deposit amounts
1
2
3
4
5
56 Fuel for private use.
57 Determination of consideration for fuel supplied for private use.
57A Importation following zero-rated free zone supply: deemed supply
1
2
3
4
5
6
7
58 General provisions relating to the administration and collection of VAT.
58ZA International VAT arrangements
1
2
3
4
5
6
7
8
9
58A Disclosure of avoidance schemes
58B Payment by cheque
59 The default surcharge.
1
1A
2
3
4
5
6
7
8
9
10
11
59A Default surcharge: payments on account.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
59B Relationship between sections 59 and 59A.
1
2
3
4
60 VAT evasion: conduct involving dishonesty.
61 VAT evasion: liability of directors etc.
62 Incorrect certificates as to zero-rating etc.
1
1A
1B
2
3
4
63 Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
64 Repeated misdeclarations.
65 Inaccuracies in section 55A statements
1
2
3
4
5
6
7
66 Failure to submit section 55A statement
1
2
3
4
5
6
7
8
9
10
67 Failure to notify and unauthorised issue of invoices.
67A Breach of controlled goods agreement
68 Breaches of walking possession agreements.
1
2
3
4
5
69 Breaches of regulatory provisions.
1
2
3
4
5
6
7
8
9
10
69A Breach of record-keeping requirements etc. in relation to transactions in gold.
1
2
3
4
5
6
7
69B Breach of record-keeping requirements imposed by directions
1
2
3
4
5
6
7
69C Transactions connected with VAT fraud
1
2
3
4
5
6
7
8
9
10
11
12
69D Penalties under section 69C: officers' liability
1
2
3
4
5
6
7
8
9
10
69E Publication of details of persons liable to penalties under section 69C
1
2
3
4
5
6
7
8
9
10
11
12
13
14
70 Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
1
2
3
4
5
71 Construction of sections 59 60 to 70.
1
2
72 Offences.
1
2
3
4
5
6
7
8
9
10
11
12
13
73 Failure to make returns etc.
1
2
3
4
5
6
6A
7
7A
7B
8
9
10
74 Interest on VAT recovered or recoverable by assessment.
75 Assessments in cases of acquisitions of certain goods by non-taxable persons.
76 Assessment of amounts due by way of penalty, interest or surcharge penalty ....
1
2
3
3A
4
5
6
7
8
9
10
76A Section 76: cases involving special accounting schemes
77 Assessments: time limits and supplementary assessments.
1
2
2A
3
4
4A
4B
4C
5
6
77ZA Late payment interest on amounts of VAT due
77A Joint and several liability of traders in supply chain where tax unpaid
1
2
3
4
5
6
7
8
9
9A
9B
10
77B Joint and several liability: sellers identified as non-compliant by the Commissioners
1
2
3
4
5
6
7
8
9
10
11
12
77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
1
2
3
4
5
6
7
8
77C Joint and several liability under section 77B or 77BA: assessments
1
2
3
4
5
6
7
8
9
77D Joint and several liability under section 77B or 77BA: interest
77E Display of VAT registration numbers
1
2
3
4
5
6
7
8
9
77F Exception from liability under section 5A
1
2
3
78 Interest in certain cases of official error.
78A Assessment for interest overpayments.
79 Repayment supplement in respect of certain delayed payments or refunds.
80 Credit for, or repayment of, overstated or overpaid VAT
1
1A
1B
2
2A
3
3A
3B
3C
4
4ZA
4ZB
4A
4AA
4C
6
7
80A Arrangements for reimbursing customers.
1
2
3
4
5
6
7
80B Assessments of amounts due under section 80A arrangements.
1
1A
1B
1C
1D
1E
2
3
80C Assessed amounts of overpayments etc deemed to be amounts of VAT
1
2
3
4
5
6
81 Interest given by way of credit and set-off of credits.
1
2
3
3A
4A
4B
4C
4D
5
82 Meaning of “tribunal”
83 Appeals.
1
2
83A Offer of review
1
2
3
83B Right to require review
1
2
83C Review by HMRC
1
2
3
4
83D Extensions of time
1
2
3
4
83E Review out of time
1
2
3
83F Nature of review etc
1
2
3
4
5
5A
6
7
8
9
83FA Nature of review: penalties under Schedule 24 to FA 2021
1
2
3
4
5
83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021
1
2
83G Bringing of appeals
1
2
3
4
5
6
7
84 Further provisions relating to appeals.
1
2
3
3A
3B
3C
4
4ZA
4A
4B
4C
4D
4E
4F
5
6
6A
6B
7
7A
7ZA
7B
8
9
10
11
85 Settling appeals by agreement.
1
2
3
4
5
85A Payment of tax on determination of appeal
1
2
3
4
5
85B Payment of tax where there is a further appeal
1
2
3
4
5
6
7
8
86 Appeals to Court of Appeal.
87 Enforcement of registered or recorded tribunal decisions etc.
88 Supplies spanning change of rate etc.
1
2
3
4
5
6
7
8
89 Adjustments of contracts on changes in VAT.
1
2
3
90 Failure of resolution under Provisional Collection of Taxes Act 1968.
1
2
3
91 Disclosure of information for statistical purposes.
1
2
3
4
5
92 Taxation under the laws of other member States etc.
93 Territories included in references to other member States etc.
94 Meaning of “business” etc.
1
2
3
4
5
6
95 Meaning of “new means of transport”.
95A Meaning of “online marketplace” and “operator” etc
1
2
3
96 Other interpretative provisions.
1
2
3
4
5
6
7
8
9
10
10A
10B
11
97 Orders, rules and regulations.
1
2
3
4
4A
5
97A Place of supply orders: transitional provision.
1
2
3
4
5
6
98 Service of notices.
99 Refund of VAT to Government of Northern Ireland.
100 Savings and transitional provisions, consequential amendments and repeals.
1
2
3
101 Commencement and extent.
1
2
3
4
102 Short title.
1
1
1A
1B
2
3
4
5
6
7
8
9
2
3
1
2
3
4
4
1
2
3
4
5
6
7
5
1
2
3
3A
3B
4
4A
4B
5
6
1
2
7 Interpretation of paragraph 1(5)
1
2
3
4
5
6
7
8 Interpretation of paragraph 1(6): introductory
1
2
3
4
5
9 Interpretation of paragraph 1(6): meaning of “qualifying conversion”
1
2
10 Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
1
2
3
11 Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
1
2
12 Interpretation of paragraph 1(6): meaning of “special residential conversion”
1
2
3
4
5
6
7
13 Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
1
2
3
4
14 Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
1
2
3
4
15 Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
1
2
16 Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
1
2
3
17 Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
18 Interpretation of paragraph 1(7): introductory
1
2
19 Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
1
2
3
4
5
20 Paragraph 1(7) only applies if planning consent and building control approval obtained
1
2
21 Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
1
2
22 Interpretation of paragraph 1(6) and (7): meaning of “building materials”
1
1
2
2A
3
4
5
6
7
8
9
10
1A
1
2
2
1
2
3
4
5
6
7
8
3
4
1
2
3
4
5
1
2
3
6
1
2
7
1
2
8
9
10
1
2
3
4
11
12
13
1
2
3
4
5
6
7
8
14
1
2
3
15
16
17
18
19
1
1
2
3
4
5
2
1
2
3
3
4
1
2
5
1
2
6
1
2
7
1
2
8
1
2
3
9
1
2
3
10
11
1
2
12
13
1
2
3
4
5
14
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
6
7
8
9
10
11
1
1
2
3
2
3
1
2
4
1
2
5
1
2
6
1
2
3
4
7
1
2
3
4
8
9
1
2
3
1
1
2
2
3
4
5
1
2
2ZA
2A
3
4
4A
4A
5
5A
6
7
5A
1
2
3
4
5
6
7
8
6
7
8
1
2
3
4
9
1
2
3
4
1
1
2
3
4
2
1
2
3
4
3
1
2
3
4
4
5
6
7
1
2
8
1
2
3
4
9
1
2
3
4
9A
1
2
9B
9C
1
2
9D
1
2
3
9E
1
2
3
4
10
1
2
11
1
2
3
12
13
1
2
13A
1
2
3
14
14A
1
2
15
1
2
3
4
5
6
7
16
1
2
1
2
3
4
5
5A
6
7
7A
7B
7C
8
9
10
A1
1
2
3
4
B1
1
2
3
4
C1
1
2
3
4
1
1
2
3
4
5
1A
1
2
3
4
5
6
7
2
2A
1
2
3
4
3
1
2
4
1
2
5
6
1
2
3
7
1
2
3
4
8
8A
1
2
3
4
5
6
7
8
9
1
2
10
1
2
11
1
2
3
4
5
6
7
11A
1
2
3
11B
1
2
3
4
12
13
1
2
3
4
5
1
1 Matters included or not included in the supplies
1
2
3
2 Meaning of “fuel oil”, “gas oil” and “kerosene”
1
2
3
4
3 Meaning of “qualifying use”
4 Supplies only partly for qualifying use
5 Supplies deemed to be for domestic use
6 Other supplies that are for domestic use
7 Interpretation of paragraph 6
1
2
3
1
2
3
A1
1 Meaning of “energy-saving materials”
1
2
3
4
5
1A Installation of heat pumps
2 Meaning of “residential accommodation”
1
2
3
3 Meaning of “use for a relevant charitable purpose”
3 Meaning of “use for a relevant charitable purpose”
4
5
6 Meaning of “relevant supplies”
1
2
3
4
5
6
7
8
8A
8B
9
10
1 Supply only included so far as grant-funded
1
2
2 Meaning of “relevant scheme”
1
2
3
4
3 Apportionment of grants that also cover other supplies
4 Meaning of “heating appliances”
4A Meaning of “central heating system”
4B Meaning of “renewable source heating system”
5 Meaning of “qualifying security goods”
6 Meaning of “qualifying person”
1
2
3
1
1 Meaning of “children’s car seats”
1
2
2 Meaning of “safety seat”
2A Meaning of “related base unit”
3 Meaning of “related wheeled framework”
4 Meaning of “booster seat”
5 Meaning of “booster cushion”
1
2
1 Supplies only partly within item 1
1
2
3
2 Meaning of “qualifying conversion”
1
2
3 Meaning of “changed number of dwellings conversion”
1
2
3
4 Meaning of “single household dwelling” and “multiple occupancy dwelling”
1
2
3
4
5 Meaning of “house in multiple occupation conversion”
1
2
6 Meaning of “use for a relevant residential purpose”
7 Meaning of “special residential conversion”
1
2
3
4
5
6
7
8 Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
1
2
3
4
9 “Qualifying conversion” includes related garage works
1
2
3
4
10 Conversion not “qualifying” if planning consent and building control approval not obtained
1
2
11 Meaning of “supply of qualifying services”
1
2
3
12 Meaning of “building materials”
1
2
1 Supplies only partly within item 1
1
2
3
2 Meaning of “alteration” and “qualifying residential premises”
1
2
3
4
3 Items 1 and 2 only apply where premises have been empty for at least 2 years
1
2
3
4
5
3A Items 1 and 2 apply to related garage works
1
2
3
4 Items 1 and 2 only apply if planning consent and building control approval obtained
1
2
4A Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
1
2
5 Meaning of “supply of qualifying services”
1
2
6 Meaning of “building materials”
1
1
1
2
1
1 Item No
2
1
1
1
1
1 Item No.
2
3
4
1 Item No.
2
3
4
4A
5
6
7
1 Item No.
2
3
4
5
6
7
1 Item No.
2
1 Item No.
2
3
4
5
6
7
1 Item No.
2
1 Item No.
2
3
4
1 Item No.
2
3
1 Item No.
2
1
2
2A
2B
3
4
5
6
6ZA
6ZB
6A
7
8
9
10
11
12
13
1 Item No.
2
3
1 Item No.
2
1 Item No.
1 Item No.
1A
2
2A
1
2
3
4
2B
1
2
3
3
4
5
6
7
8
9
10
11
12
13
14
15
1
2
3
16
17
18
19
20
1 Item No.
2
3
1
1A
2
3
4
5
6
7
8
8A
8B
8C
9
10
1 Item No.
2
3
1
1
2
3
1 Item No.
1
2
1 Item No.
1
2
3
1
1
1
2
3
4
5
6
7
1
2
1 Meaning of “energy-saving materials”
1
2
3
4
5
2 Meaning of “residential accommodation”
1
2
3
3 Meaning of “relevant supplies”
4 Installation of heat pumps
5 Meaning of “use for a relevant charitable purpose”
1 Item No.
1
4
1 Item No
2
1 Item No.
1A
2
1 Item No.
2
2A
3
4
5
5A
6
7
8
9
10
1 Item No.
2
3
4
5
5A
5B
5C
6
1 Item No.
2
2A
3
4
5
6
7
8
9
10
11
1 Item No.
2
1 Item No.
1 Item No.
2
3
1 Item No.
2
3
4
1 Item No.
2
3
1 Item No.
2
1
2
3
4
1 Item No.
1 Item No.
2
3
1 Item No
1
1
2
3
4
5
2
1
2
3
3
1
2
3
4
1
2
3
4
5
5
1
2
3
4
6
1
2
3
4
5
6
7
8
9
10
7
1
2
3
4
5
6
8
1
2
3
4
5
9
1
2
3
4
5
6
10
1
2
3
11
1
2
3
4
12
1
2
3
4
5
6
7
13
14
1
2
3
15
1
2
3
4
5
16
1
2
3
17
1
2
3
4
5
18
1
2
3
4
5
18A
1
2
3
4
5
6
7
8
19
1
2
3
20
21
1
2
22
1
2
23
1
2
24
1
2
25
26
27
1
2
28
1
2
3
29
1
2
30
31
1
2
3
4
32
33
34
1
2
35
1
2
3
4
36
1
2
3
37
1
38
1
2
3
4
5
6
39
1
2
40
1
2
3
41
1
2
3
4
42
1
2
3
43
1
2
3
4
5
6
7
8
9
44
1
2
45
46
47
48
1
1A
1B
2
3
4
5
6
7
8
9
10
49
1
1A
1B
2
3
50
1
2
51
1
2
3
52
1
2
3
4
53
1
2
3
4
5
6
54
55
56
57
1
2
3
58
59
1
2
3
4
60
1
2
3
61
1
2
3
62
63
1
2
3
4
5
64
65
1
2
66
1
2
3
67
68
69
1
2
70
71
72
1
2
73
1
2
3
4
5
6
7
74
1
2
3
4
5
6
75
1
2
76
77
78
1
2
3
4
5
79
80
81
1
2
3
4
5
6
7
82
1
2
3
4
83
1
2
3
4
84
1
1
2
3
4
5
6
7
8
9
2
1
2
3
3
1
1A
2
3
4
5
6
7
4
1
2
3
3A
4
5
6
7
8
9
10
11
5
1
2
6
1
2
3
3A
4
7
8
9
10
11
12
1
2
13
1
2
3
14
1
2
15
1
2
16
1
2
3
4
5
6
7
8
9
10
11
12
17
1
2
3
4
5
6
7
8
9
10
11
12
13
18
1
2
3
4
5
6
7
19
1
2
3
4
5
6
7
8
9
10
11
12
20
21
1
2
3
4
22
1
2
3
4
23
1
2
24
1
2
3
4
5
6
25
1
2
3
4
5
6
7
8
26
1
2
3
4
27
1
2
28
1
2
3
29
1
2
3
4
5
6
30
1
2
3
4
31
31A
1
2
3
4
5
31B
1
2
3
4
5
6
32
1
2
3
4
33
1
2
3
4
34
35
36
1
2
3
1
1A
1B
1
2
3
4
5
6
7
2
2A
3
1
1A
2
3
3A
1
2
3B
1
2
3
4
1
2
3
4
5
4A
1
2
3
4
5
5
5A
1
2
3
4
6
1
2
3
4
7
1
2
8
1
2
3
9
1
2
3
10
1
2
3
11
1
2
3
4
5
6
7
12
13
14
1
2
3
4
1
2
3
5
1
2
3
6
7
8
1
2
9
10
1
2
3
4
5
11
1
2
12
1
2
3
13
1
2
14
1
2
3
15
15A
1
2
3
16
1
2
17
1
2
3
4
18
1
2
19
1
2
3
4
5
20
21
21A
1
2
3
22
1
2
3
23
1
2
3
4
24
25
1
2
3
26
27
28
29
30
31
1
2
3
4
5
6
7
8
32
1
2
3
4
5
6
33
1
2
3
4
5
6
7
34
35
36
37
1
2
3
38
1
2
3
1
2
1
2
3
3
4
5
1
2
3
4
6
7
1
2
8
9
10
1
2
3
4
5
6
11
1
2
12
1
2
3
13
1
2
14
1
2
3
15
16
1
2
3
17
1
2
3
4
18
19
1
2
3
20
21
22
23
24
25
1
2
3
4
5
6
7
8
26
1
2
3
4
5
6
27
1
2
3
4
5
6
7
28
29
30
30A
1
2
3
31
1
2
32
1
2
3
33
34
1
2
3
4
35
36
1
2
3
4
5
36A
37
1
2
38
1
2
3
4
39
1
2
3
4
5
6
40
41
1
2
3
42
1
2
3
43
1
2
1
1A
5
2
3
4
5
1
2
3
6
7
8
8A
1B
9
4A
4B
10
11
10
11
11A
1A
11B
1
2
11C
11D
12
13
1
2
13A
1
2
3
4
14
15
16
1
2
3
4
5
6
7
17
1
2
3
18
1
2
1
2
1
2
3
1
2
1
2
1
2
214
1
2
215
216
217
218
219
219A
1
2
220
1
2
3
221
1
2
222
1
2
223
1
2
1
1
2
3
4
5
6
7
8
9
10
2
1
2
3
1
2
3
4
5
6
7
8
4
1
2
3
4
5
1
2
3
4
6
1
2
3
4
5
6
7
8
9
10
11
7
1
2
1 Overview of the option to tax
1
2
3
4
5
6
2 Effect of the option to tax: exempt supplies become taxable
1
2
3
3 Meaning of “relevant associate”
1
2
3
4
5
6
4 Permission for a body corporate to cease to be a relevant associate of the opter
1
2
3
4
5
6
7
8
5 Dwellings designed or adapted, and intended for use, as dwelling etc
1
2
6 Conversion of buildings for use as dwelling etc
1
2
3
4
5
6
7
8
9
10
7 Charities
1
2
8 Residential caravans
1
2
9 Residential houseboats
1
2
10 Relevant housing associations
1
2
3
4
5
11 Grant to individual for construction of dwelling
12 Developers of exempt land
1
2
3
4
5
6
7
8
13 Meaning of grants made by a developer
1
2
3
4
5
6
7
8
9
14 Meaning of “development financier”
1
2
3
4
5
6
7
15 Meaning of “exempt land”: basic definition
1
2
3
3A
4
5
15A Meaning of “exempt land”: the building occupation conditions
1
2
3
4
5
6
6A
7
16 Meaning of “exempt land”: eligible purposes
1
2
3
4
5
6
7
8
9
10
17 Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
1
2
3
18 Scope of the option
1
2
3
4
5
6
7
19 The day from which the option has effect
1
2
3
4
20 Requirement to notify the option
1
2
3
4
21 Real estate elections: elections to opt to tax land subsequently acquired
1
2
3
4
5
6
7
8
9
10
11
12
13
14
22 Real estate elections: supplementary
1
2
3
4
5
6
7
8
9
10
11
12
13
23 Revocation of option: the “cooling off” period
1
2
3
4
5
24 Revocation of option: lapse of 6 years since having a relevant interest
1
2
3
4
25 Revocation of option: lapse of more than 20 years since option had effect
1
2
3
4
5
6
7
8
9
26 Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
1
2
3
4
5
6
7
27 Exclusion of new building from effect of an option
1
2
3
4
5
6
7
28 Pre-option exempt grants: requirement for prior permission before exercise of option to tax
1
2
3
4
5
6
29 Paragraph 28: application for prior permission
1
2
3
30 Paragraph 28: purported exercise where prior permission not obtained
1
2
3
31 Timing of grant and supplies
1
2
32 Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
33 Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
34 Other definitions etc
1
2
2A
2B
3
35 Introductory
1
2
3
36 Disposal of interest or change of use following relevant zero-rated supply
1
2
3
4
5
6
37 Charge to VAT
1
2
3
4
38 Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
39 Definitions
40 Benefit of consideration for grant accruing to a person other than the grantor
1
2
3
1
1
2
2
3
1
2
3
4
4
1
2
3
4
5
6
1
2
3
4
5
7
7A
8
1
2
3
1
1
2
3
4
5
2
1
2
3
4
3
1
2
4
1
2
3
5
1
2
3
6
7
1
2
8
1
2
3
4
9
1
2
3
10
11
1
2
1
2
1
2
2A
3
3ZA
3A
3B
4
5
5A
5B
5C
5D
5E
5F
6
7
8
9
10
11
11A
12
13
2A
1
2
3
4
5
6
7
2B
1
2
3
4
5
3
1
2
3
4
1
1A
2
3
4
5
5
1
2
3
4
5
6
7
8
9
10
6
1
2
3
4
4A
4B
4C
4D
5
6
7
8
9
10
11
6A
1
2
3
4
5
6
7
8
9
7
1
2
3
4
5
6
7
8
9
8
1
2
3
9
10
1
2
2A
3
4
5
6
11
1
2
3
4
5
12
1
2
3
4
5
6
7
8
13
1
2
3
4
14
1
2
3
1
2
1
2
3
2A
1
2
3
1
2
3
4
4
1
2
3
5
1
2
3
6
1
2
2A
3
4
5
6
7
1
2
3
4
5
6
7
8
9
8
1
2
3
4
5
6
9
1
2
10
1
2
3
11
1
2
3
4
5
12
1
2
3
3A
4
5
6
7
8
13
1
2
3
4
5
6
7
8
9
10
1
1
2
3
4
2
3
4
5
1
2
6
7
1 Item No.
8
1
2
9
1
2
10
11
12
13
1
2
14
1
2
3
15
1
2
3
4
16
1
2
17
3A
18
19
20
21
22
1
2
23
1
2
3
4
5
6
7
1
2
3
8
9
10
1
2
11
12
13
14