V4.136C Exemption For Finance—Instalment Credit Finance, Administrative Arrangements And Related Intermediary Services

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Commentary

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Items 3, 4, and 5—scope of the exemption

Exemption is extended to:

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(1)�� the provision of the facility of instalment credit finance in a hire-purchase, conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the recipient of the supply of goods¹
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(2)�� the provision of administrative arrangements and documentation and the transfer of title to goods in connection with the supply described in head 1 if the total consideration therefor is specified in the agreement and does not exceed £10², and
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(3)�� the provision of intermediary services in relation to the above by a person acting in an intermediary capacity³

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V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

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V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Items 3, 4, and 5—scope of the exemption

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT