Examples of VATA 1994 in a sentence
In section 33 of VATA 1994 (refunds of VAT in certain cases), subsection (3) is amended as follows.
However, the British Council may be of the opinion that the Services being supplied under this Agreement may not be subject to UK VAT, due to the place of supply not being the UK (for example, by falling within Schedule 5 of VATA 1994), and the charging of UK VAT would therefore be inappropriate.
VAT: value added tax chargeable under the VATA 1994 and any similar replacement tax and any similar additional tax.
The draft contained changes to the Taxes Management Act 1970 as the model for changes to direct tax provisions and changes to FA 1994 and VATA 1994 as the model for indirect tax changes.
A supplementary charge to value added tax under this Schedule is to be treated for all purposes as if it were value added tax charged in accordance with VATA 1994.