- Enforced by
- HMRC
- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
4 other provisions — procedural and definitional
s.001
This Order may be cited as the Value Added Tax...
s.002
In this Order “the Act” means the Value Added Tax...
s.003
(1) Where a person, in the course or furtherance of...
s.004
(1) The value of any supply of services which is...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.