Long title | An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals. |
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Citation | 1994 c. 23 |
Dates | |
Royal assent | 5 July 1994 |
Commencement | 1 September 1994 |
Other legislation | |
Repeals/revokes | Value Added Tax Act 1983 |
Status: Amended | |
Text of statute as originally enacted | |
Text of the Value Added Tax Act 1994 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. |
The Value Added Tax Act 1994 (c. 23) is a UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT).[1] It came into force on 1 September 1994. The Value Added Tax Act 1983 was repealed and replaced by this legislation.[2]