 | |
| Long title | An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals. |
|---|---|
| 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| Text of statute as originally enacted | |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 The Value Added Tax Act 1983 was repealed and replaced by this legislation.[2]
- ^ Value Added Tax Act 1994, accessed 1 April 2020
- ^ Schedule 15: Repeals