[18F Sections 18A to 18E: supplementary]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[18F  Sections 18A to 18E: supplementary]

[(1)     In sections 18A to 18E and this section—

[“the customs and excise Acts” has the same meaning as in the Management Act;]

“duty point” has the meaning given by section 18(6);

“eligible goods” has the meaning given by section 18B(6);

“fiscal warehouse” means a place notified to the Commissioners under section 18A(3) and from which such status has not been withdrawn;

“fiscal warehousekeeper” means a person approved under section 18A(1);

“material time”—

(a)     in relation to any . . . supply the time of which is determined in accordance with regulations under section 6(14) . . ., means such time as may be prescribed for the purpose of this section by those regulations;

(b)     . . .

(c)     in relation to any other supply of goods, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted; and

(d)     in relation to any other supply of services, means the time when the services are performed;

“warehouse”, except in the expression “fiscal warehouse”, has the meaning given by section 18(6);

....

(2)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their

LEXISNEXIS

Sentencing for rape

Sentencing for rapeThe Sentencing Council (SC) produces guidance on sentencing for courts in England and Wales in the form of offence specific sentencing guidelines for use in the magistrates’ court and the Crown Court. This Practice Note considers the approach to sentencing for the offences of rape

LEXISNEXIS

Collective investment schemes—essentials

Collective investment schemes—essentialsThis Practice Note examines the definition of a collective investment scheme (CIS) and available exemptions, and the treatment of regulated and unregulated CIS.Definition of a collective investment schemeThe definition of a CIS is contained in section 235 of

LEXISNEXIS

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1 JANUARY 2012.Where a scheme, its employer(s) and individual members have satisfied the criteria for eligibility into the Financial Assistance Scheme