2 Rate of VAT
Value Added Tax Act 1994 (1994 c 23) | Legislation

2  Rate of VAT

(1)     Subject to the following provisions of this section [and to the provisions of section 29A] . . ., VAT shall be charged at the rate of [20 per cent] and shall be charged—

(a)     on the supply of goods or services, by reference to the value of the supply as determined under this

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