[55D Deposit schemes: liability to account for VAT on deposit amounts]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[55D  Deposit schemes: liability to account for VAT on deposit amounts]

[(1)     For the purposes of this section, a person makes a “relevant deposit scheme supply” if—

(a)     the person makes the first supply of goods in relation to which a deposit amount is payable (whether or not another person makes a subsequent supply of those goods in relation to which a deposit amount is payable), and

(b)     that supply is a taxable (but not a zero-rated) supply.

(2)     A person who makes relevant deposit

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