Value Added Tax Act 1994

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 The Value Added Tax Act 1983 was repealed and replaced by this legislation.[2]

Contents
  • Part I - The charge to tax
  • Part II - Reliefs, exemptions and repayments
  • Part III - Application of Act in particular cases.
  • Part IV - Administration, collection and enforcement
  • Part V - Appeals
  • Part VI - Supplementary provisions

To encourage outsourcing it provides a mechanism through which government departments, including NHS trusts, can qualify for refunds on contracted out services. [3]

gollark: I think they can boot from USB. It had to have its firmware updates from a working OS install on my 3, but maybe the 3+ has that preconfigured?
gollark: My Pi actually runs *Void* Linux.
gollark: <@151391317740486657> Arch Linux ARM's RPi 3 build is *designed* for the Pi 3 specifically.
gollark: I recommend getting a distro which actually supports aarch64 vs Raspbian's stupid armhf use.
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See also

References
  1. Value Added Tax Act 1994, accessed 1 April 2020
  2. Schedule 15: Repeals
  3. "Thousands of NHS staff to transfer to subsidiary companies". Health Service Journal. 14 February 2017. Retrieved 15 February 2018.
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