Value Added Tax Act 1983 (repealed 1.9.1994)

SupplementalU.K.

45 Orders, rules and regulations. U.K.

(1)Any order made by the Treasury under this Act and any regulations or rules under this Act shall be made by statutory instrument.

(2)Subject to subsection (3) below [F1and section 27(3)(c) of the Finance Act 1985], any statutory instrument made under this Act shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.

(3)An order to which this subsection applies shall be laid before the Commons House of Parliament; and unless it is approved by that House before the expiration of a period of twenty-eight days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done thereunder or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the Commons House of Parliament is adjourned for more than four days.

(4)[F2Subject to section 37A(4) above]subsection (3) above applies to—

(a)an order under section 3(4) above;

(b)an order as a result of which goods of any description become goods to which section 12(3) above applies;

(c)an order under this Act making provision—

(i)for increasing the rate of tax in force at the time of the making of the order;

(ii)for excluding any tax from credit under section 14 above;

(iii)for varying Schedule 5 or Schedule 6 to this Act so as to abolish the zero-rating of a supply or to abolish the exemption of a supply without zero-rating it.

[F3(d)an order under section 35A above, except one making only such amendments as are necessary or expedient in consequence of provisions of an order under this Act which-

(i)vary Schedule 5 or Schedule 6 to this Act; but

(ii)are not within paragraph (c) above.]

46 Service of notices.U.K.

Any notice, notification, requirement or demand to be served on, given to or made of any person for the purposes of this Act may be served, given or made by sending it by post in a letter addressed to that person at his last or usual residence or place of business.

47 Meaning of “business", etc.U.K.

(1)In this Act “business” includes any trade, profession or vocation.

(2)Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business—

(a)the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and

(b)the admission, for a consideration, of persons to any premises.

(3)Where a body has objects which are in the public domain and are of a political, religious, philanthropic, philosophical or patriotic nature, it is not to be treated as carrying on a business only because its members subscribe to it, if a subscription obtains no facility or advantage for the subscriber other than the right to participate in its management or receive reports on its activities.

(4)Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by him as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.

(5)Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.

(6)The disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its reorganisation or winding up), is a supply made in the course or furtherance of the business.

48 Interpretation.U.K.

(1)In this Act—

• “assignment”, in relation to Scotland, means assignation;

• “authorised person” means any person acting under the authority of the Commissioners;

• “the Commissioners” means the Commissioners of Customs and Excise;

• [F7“fee simple”—

  (a)

  in relation to Scotland, means the estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or interest of the owner;

  (b)

  in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;]

• “invoice” includes any document similar to an invoice;

• “input tax” has the meaning assigned to it by section 14 above;

• “major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means—

(a)the estate or interest of the proprietor of the dominium utile, or

(b)in the case of land not held on feudal tenure, the estate or interest of the owner, or the lessee’s interest under a lease for a period exceeding 21 years;

• “money” includes currencies other than sterling;

• “prescribed” means prescribed by regulations;

• “prescribed accounting period” has the meaning assigned to it by section 14(1) above;

• “quarter” means a period of three months ending at the end of March, June, September or December;

• “regulations” means regulations made by the Commissioners under this Act;

• “ship” includes hovercraft;

• “tax” means value added tax;

• [F8“taxable person” means a person who is a taxable person under section 2(2) or (5) above;]

• “taxable supply” has the meaning assigned to it by section 2(2) above.

(2)In this Act “statutory maximum” has the meaning assigned to it by section 74 of the M1Criminal Justice Act 1982 F9

(3)In this Act “the standard scale” has the meaning assigned to it by section 75 of the Criminal Justice Act 1982 F9

(4)Subject to paragraph 3(2) of Schedule 7 to this Act, in any provision contained in or having effect under this Act “document", “copy" and “computer" shall have the same meanings—

(a)in relation to England and Wales, as by virtue of section 10 of the M2Civil Evidence Act 1968 they have in Part I of that Act;

(b)in relation to Scotland, as by virtue of section 17 of the M3Law Reform (Miscellaneous Provisions) (Scotland) Act 1968 they have in Part III of that Act; and

(c)in relation to Northern Ireland, as by virtue of section 6 of the M4Civil Evidence Act (Northern Ireland) 1971 they have in Part I of that Act.

(5)The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined in accordance with section 8 above.

(6)Schedules 5 and 6 to this Act shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.

(7)The descriptions of Groups in those Schedules are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

(8)References in this Act to the United Kingdom include the territorial sea of the United Kingdom.

49 Refund of tax to Government of Northern Ireland.U.K.

The Commissioners shall refund to the Government of Northern Ireland the amount of the tax charged on the supply of goods or services to, or on the importation of goods by, that Government, after deducting therefrom so much of that amount as may be agreed between them and the Department of Finance and Personnel for Northern Ireland as attributable to supplies and importations for the purpose of a business carried on by the Government of Northern Ireland.

50 Consequential, transitional and saving provisions and repeals.U.K.

(1)Schedule 9 (consequential amendments) and Schedule 10 (savings and transitional provisions) to this Act shall have effect but without prejudice to the operation of sections 15 to 17 of the M5Interpretation Act 1978 (which relate to the effect of repeals).

(2)The enactments specified in Schedule 11 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.

51 Short title, commencement and extent.U.K.

(1)This Act may be cited as the Value Added Tax Act 1983.

(2)This Act shall come into force at the expiry of the period of three months beginning with the day on which it is passed.

(3)This Act shall extend to Northern Ireland.

(4)Paragraph 3 of Schedule 9 and paragraph 18 of Schedule 10 to this Act shall extend to the Isle of Man but no other provision of this Act shall extend there.