VATTOS2200 - Legislation: UK primary law (VAT Act 1994): contents

1. VATTOS2205

   Introduction to section 6
2. VATTOS2210

   Section 6(1) Preamble
3. VATTOS2215

   Section 6(2) Basic tax point (goods)
4. VATTOS2220

   Section 6(3) Basic tax point (services)
5. VATTOS2225

   Section 6(4) Advance payments and invoices
6. VATTOS2230

   Section 6(5) 14 day rule for VAT invoices
7. VATTOS2235

   Section 6(6) Extensions to the 14 day rule
8. VATTOS2245

   Section 6(10) Accommodation tax points
9. VATTOS2250

   Section 6(11) Self-supply
10. VATTOS2255

    Section 6(12) Disposal of business assets
11. VATTOS2260

    Section 6(13) Non-business use of business assets
12. VATTOS2265

    Section 6(14) Power to make regulations
13. VATTOS2270

    Section 6(14A) Place of supply of services
14. VATTOS2275

    Section 6(15) Meaning of VAT invoice
15. VATTOS2280

    Section 88 Supplies spanning change of rate, etc
16. VATTOS2285

    Section 89 Adjustments of contracts on changes in VAT
17. VATTOS2290

    Section 97A Place of supply orders transitional provisions
18. VATTOS2295

    Paragraph 2B(3) and (4) of Schedule 11 Self-billed invoices