Commentary

747 VAT notices having the force of law

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

747 VAT notices having the force of law

Part V8 HMRC Notices | Commentary

747
VAT notices having the force of law

October 2017

This notice cancels and replaces Notice 747 (June 2003)

1 Introduction

1.1 What is this notice about

The purpose of this notice is to provide, in a single notice, a list of those provisions or conditions contained in VAT notices which have the force of law.

Section 2 lists in numerical order those notices which contain provisions which have the force of law, cross-referenced to the relevant enabling powers.

Section 3 is a subject index in alphabetical order, cross-referenced to the appropriate notice.

A list of extra-statutory concessions is to be found in Notice 48 “Extra-statutory concessions”.

1.2 What has changed

This notice updates and replaces the June 2003 edition. The contact information for comments and suggestions has been updated.

1.3 VAT notices and the law

Most notices on value added tax (VAT) issued by the Commissioners of Customs and Excise set out their views as to the interpretation and administration of VAT law. In general, these notices are not part of the law, but there are exceptions where a notice or sections within a notice have the force of law. Under certain provisions of VATA 1994, the Commissioners of Customs and Excise have the power to determine the detailed requirements of VAT. These provisions and conditions are set out either in regulations made by statutory instrument (secondary legislation) or in notices which also have, in whole or in part, statutory authority (tertiary legislation).

For example, VATA 1994 Sch 6 para 11(1) provides that where any sum relevant for determining the value of

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