The Value Added Tax (Education) Order 1989
This Order, which comes into force on 1st April 1989, extends to education and research provided by polytechnics and other centrally-funded institutions of higher education the wider exemption from VAT...
View ArticleThe Value Added Tax (Increase of Registration Limits) Order 1989
This Order increases the VAT registration limit from £22,100 to £23,600 per annum and the single quarterly limit from £7,500 to £8,000 with effect from 15th March 1989.
View ArticleThe Value Added Tax (Self-supply of Construction Services) Order 1989
This Order provides for value added tax to be chargeable where a person performs for himself the construction services specified in the Order which–
View ArticleThe Value Added Tax (Cars) (Amendment) Order 1989
This Order further amends the Value Added Tax (Cars) Order 1980 in respect of motor cars used by car manufacturers for research and development purposes.
View ArticleThe Value Added Tax (Water) Order 1989
This Order ensures that all supplies of water, for example water supplied by a water authority or similar body, are treated as supplies of goods. It puts the treatment of water on a par with that of...
View ArticleThe Value Added Tax (General) (Amendment) Regulations 1989
These Regulations, which come into force on 1st August 1989, further amend various provisions of the Value Added Tax (General) Regulations 1985 (“the principal Regulations”).
View ArticleThe Value Added Tax (Refund of Tax) Order 1989
By this Order the National Rivers Authority, a body corporate established by section 1 of the Water Act 1989, will be entitled to claim refunds of value added tax under section 20 of the Value Added...
View ArticleThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1989
Regulations 3 to 5 of these Regulations, which come into force on 1st August 1989, further amend various provisions of the Value Added Tax (General) Regulations 1985 (“the principal Regulations”).
View ArticleThe Value Added Tax (Finance, Health and Welfare) Order 1989
This Order amends Groups 5 and 7 of Schedule 6 to the Value Added Tax Act 1983. It exempts from VAT the making of arrangements for or the underwriting of transactions in securities, the management of...
View ArticleThe Value Added Tax (Accounting and Records) Regulations 1989
These Regulations, which come into force on 1st January 1990, make provision for the keeping of records and accounts by taxable persons under the Value Added Tax Act 1983.
View ArticleThe Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989
These Regulations, which come into force on 1st January 1990 amend the Value Added Tax (Bad Debt Relief) Regulations 1986.
View ArticleThe Value Added Tax (Do-It-Yourself Builders) (Refund of Tax) Regulations 1989
These Regulations relate to the refund by the Commissioners of Customs and Excise of value added tax chargeable on certain goods supplied to, or imported by, a person constructing, otherwise than in...
View ArticleThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
These Regulations, which come into force on 1st January 1990 further amend the Value Added Tax (General) Regulations 1985.
View ArticleThe Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment)...
Under the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, certain small consignments of a non-commercial character may be admitted into the United Kingdom without payment of...
View ArticleThe Finance Act 1989 (Recovery of Overpaid Tax and Administration) (Appointed...
This Order brings into force sections 24 and 25 of the Finance Act 1989.
View ArticleThe Finance Act 1985 (Serious Misdeclaration and Interest on Tax) (Appointed...
This Order brings into force sections 14 and 18 of the Finance Act 1985. Both sections will apply to all prescribed accounting periods which begin on, or after, 1st April 1990.
View ArticleThe Value Added Tax (General) (Amendment) (No.4) Regulations 1989
These Regulations, which come into force on 1st April 1990, amend regulation 32(2) of the Value Added Tax (General) Regulations 1985 (“the principal Regulations”), and add a new Part VA to the...
View ArticleThe Veterinary Surgeons and Veterinary Practitioners (Registration)...
The Regulations approved by this Order further amend the Veterinary Surgeons and Veterinary Practitioners Registration Regulations 1967 by increasing the fees payable for the registration and annual...
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