Commentary

701/39/02 VAT liability law

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/39/02 VAT liability law

Part V8 HMRC Notices | Commentary

701/39/02
VAT liability law

March 2002

It reproduces the VAT liability law which is contained in VATA 1994 Sch 8 and Sch 9 as it stood on 30 June 2001—

  1.  

    —     Sch 8 shows which supplies are zero-rated; and

  2.  

    —     Sch 9 shows which are exempt from VAT in the UK.

It has not changed technically from the September 2001 version, but the accessibility of the versions available on the Internet has been improved.

VATA 1994 Sch 8 (zero-rating) and Sch 9 (exemptions)

Note—For the text of these Schedules, see Tolley's Orange Tax Handbook.

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