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"has the meaning given to that term in clause 6(B). \u201cVAT\u201d has the meaning given to that term in clause 6(B).", "hash": "7d2d4dc4ad236db764c7b54e4fe2c425", "id": 10}], "next_curs": "", "definition": {"size": 23, "snippet": "means United Kingdom Value Added Tax.", "title": "UK VAT", "id": "uk-vat", "examples": ["Where the supply of any Contractor Deliverables comes within the scope of <strong>UK VAT</strong>, but the Contractor is not required by <strong>UK VAT</strong> law to be registered for <strong>UK VAT</strong> (and has not registered voluntarily), the Authority shall be responsible for assessing and paying over directly to HMRC any UK output VAT due in respect of the Contractor Deliverables.", "If the Contractor is required by <strong>UK VAT</strong> law to be registered for <strong>UK VAT</strong> (or has registered voluntarily) in respect of its business activities at the time of any supply, the Contractor shall include separately in any claim for payment a sum equal to any VAT chargeable at the prevailing rate on the contract price claimed and the Authority shall pay it.", "Where <strong>UK VAT</strong> is applicable, the Supplier\u2019s invoice should show all the necessary entries thereon to make it a valid tax invoice for VAT purposes; and in particular it must show the amount of VAT charged separately.", "However, the British Council may be of the opinion that the Services being supplied under this Agreement may not be subject to <strong>UK VAT</strong>, due to the place of supply not being the UK, and the charging of <strong>UK VAT</strong> would therefore be inappropriate.", "The British Council reserves the right to dispute payment of the <strong>UK VAT</strong> charged by the Supplier until the issue has been resolved by a ruling in writing obtained from HM Revenue &amp; Customs by the Supplier, and that ruling shown to the British Council.", "Where supply of Contractor Deliverables comes within the scope of <strong>UK VAT</strong>, but the Contractor is not required by <strong>UK VAT</strong> law to be registered for <strong>UK VAT</strong> (and has not registered voluntarily), the Authority shall be responsible for assessing and paying over directly to HMRC any UK output VAT due in respect of the Contractor Deliverables.", "UK to EU = Despatch, ZR for <strong>UK VAT</strong> if registered in discharge location.", "For the current <strong>UK VAT</strong> rate, please refer to \u2587\u2587\u2587\u2587://\u2587\u2587\u2587.\u2587\u2587\u2587\u2587.\u2587\u2587\u2587.\u2587\u2587/vat/forms- rates/rates/rates.htm#1.", "UK to non-EU = Export, ZR for <strong>UK VAT</strong>, usual commercial evidence to retain.", "Where <strong>UK VAT</strong> is applicable, the Service Provider\u2019s invoice should show all the necessary entries thereon to make it a valid tax invoice for VAT purposes; and in particular it must show the amount of VAT charged separately."], "related": [["uk-crr", "UK CRR", "UK CRR"], ["uk-gdpr", "UK GDPR", 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