UK Statutory Instrument 1992 United Kingdom

The Value Added Tax (Input Tax) Order 1992

At a glance

Enforced by

HMRC

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2 practical guides · 2 journeys

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Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

1 guides

Mentioned in related content

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What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Schedules

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Browse 8 other sections — procedural / definitional / commencement

Official guidance

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Enforcement and responsible bodies

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HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

parent Act

These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.

Made under

Value Added Tax Act 1994 1994 Primary Act

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