Sinopsis
This edition contains all current UK legislation (including statutory instruments) up to and including the Value Added Tax Act 1994 and the consolidated VAT General Regulations 1994, together with EC Directives, Regulations and Decisions relevant to VAT. The annotations incorporate the text of amendments and superseded provisions in force within the last six years. Features new to this edition include: the new consolidated Value Added Tax Act 1994; the new consolidated Value Added Tax General Regulations 1994; and EC material on second-hand goods, the Community customs code and derogations in favour of the UK.
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Reseña del editor
This edition contains all current UK legislation (including statutory instruments) up to and including the Value Added Tax Act 1994 and the consolidated VAT General Regulations 1994, together with EC Directives, Regulations and Decisions relevant to VAT. The annotations incorporate the text of amendments and superseded provisions in force within the last six years. Features new to this edition include: the new consolidated Value Added Tax Act 1994; the new consolidated Value Added Tax General Regulations 1994; and EC material on second-hand goods, the Community customs code and derogations in favour of the UK.
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