Web1. This Schedule amends the Value Added Tax Act 1994 (‘VATA’). It: • amends Groups 1 (food), 6 (protected buildings) and 9 (caravans and houseboats) in Part 2 of Schedule 8 to VATA (zero-rating) to make changes to the scope of the zero rate • amends Group 1 (land) in Part 2 of Schedule 9 (exemptions) to WebValue Added Tax Act 1994, SCHEDULE 9 is up to date with all changes known to be in force on or before 09 April 2024. There are changes that may be brought into force at a … There are outstanding changes not yet made by the legislation.gov.uk editorial … Changes to legislation: Value Added Tax Act 1994, SCHEDULE 9 is up to date …
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WebNov 18, 2013 · The Appellant contends that the tuition and instruction in the art of belly dance which she individually provides to students who attend the classes she runs is an exempt supply within the scope of Item 2 of Group 6 of Schedule 9 to the Value Added Tax Act 1994 ("VATA 1994"), being the supply of private tuition, in a subject ordinarily taught ... WebSep 8, 2024 · Article 132(1)(m) has been enacted in VATA 1994. Item 3 of Group 10 of Schedule 9 of VATA 1994 provides that the following are exempt from VAT: The supply by an eligible body [broadly a non-profit-making organisation] to an individual of services closely linked with and essential to sport or physical education in which the individual is … newsgroup communications inc
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Web5. Grants of land generally give rise to exempt supplies for VAT purposes, under Group 1 of Schedule 9 VATA. Part 1 of Schedule 10 VATA provides for a person to “opt to tax” any land. Where an option is exercised effectively, grants made in relation to the land at a time when the option has effect do not fall within Group 1 of Schedule 9 ... Web14. On 11th October 2013, Officer Jennings wrote to Sadikas setting out HMRC's view that the accommodation offered at NOA was holiday accommodation within Item 1(e) of Group 1 of Schedule 9 of the Value Added Tax Act 1994 ('VATA 1994') and that therefore rent received by the Appellant under the Agreement was subject to VAT at the standard rate. 15. WebThe investment funds which are SIFs for UK VAT purposes are listed in items 9 and 10 of Group 5 of Schedule 9 to the Value Added Tax Act 1994 (VATA) and some of the terms … microsoft windows 11 recovery tool download