Value Added Tax Act 1994

Value Added Tax Act 1994
EC Directive 2006/112/EC (which recast the Sixth VAT Directive (77/388/EEC) with effect from 1 January 2007) is the principal directive governing value added tax and is implemented in the UK by the VATA. It sets out the framework of the tax.
For further information, see the HM Revenue & Customs website .
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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