Value Added Tax Act 1994

on the supply of goods or services in the United Kingdom (including anything treated as such a supply),

on the acquisition in the United Kingdom from other member States of any goods, and

on the importation of goods from places outside the member States,

on the supply of goods or services, by reference to the value of the supply as determined under this Act; and

on the acquisition of goods from another member State, by reference to the value of the acquisition as determined under this Act; and

on the importation of goods from a place outside the member States, by reference to the value of the goods as determined under this Act.

“supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration;

anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.

that it is to be treated as a supply of goods and not as a supply of services; or

that it is to be treated as a supply of services and not as a supply of goods; or

that it is to be treated as neither a supply of goods nor a supply of services;

a person carrying on a business does anything which is not a supply of services but would, if done for a consideration, be a supply of services of a description specified in the order; and

such other conditions as may be specified in the order are satisfied,

are neither supplied to another person nor incorporated in other goods produced in the course or furtherance of that business; but

are used by him for the purpose of a business carried on by him,

a person, in the course or furtherance of a business carried on by him, does anything for the purpose of that business which is not a supply of services but would, if done for a consideration, be a supply of services of a description specified in the order; and

such other conditions as may be specified in the order are satisfied,

if the goods are to be removed, at the time of the removal;

if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied;

if the goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, at the time when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal.

the removal of the goods from the United Kingdom; and

their acquisition in another member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of section 10,

the 15th day of the month following that in which the removal in question takes place; and

the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.

it is a supply of goods or services for a consideration the whole or part of which is determined or payable periodically, or from time to time, or at the end of any period, or

it is a supply of goods for a consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose, or

there is a supply to which section 55 applies, or

there is a supply of services by virtue of paragraph 5(4) of Schedule 4 or an order under section 5(4);

as supplied in the United Kingdom where their supply involves their installation or assembly at a place in the United Kingdom to which they are removed; and

as supplied outside the United Kingdom where their supply involves their installation or assembly at a place outside the United Kingdom to which they are removed.

the supply involves the removal of the goods to the United Kingdom by or under the directions of the person who supplies them;

the supply is a transaction in pursuance of which the goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;

the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 6 of Schedule 4.

the supply involves the removal of the goods, by or under the directions of the person who supplies them, to another member State;

the person who makes the supply is taxable in another member State; and

provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by subsection (4) above make that person liable to VAT on the supply;

their supply involves their being imported from a place outside the member States; and

the person who supplies them is the person by whom, or under whose directions, they are so imported.

as supplied in the United Kingdom where their supply involves their removal from the United Kingdom without also involving their previous removal to the United Kingdom; and

as supplied outside the United Kingdom in any other case.

in the United Kingdom if the supplier belongs in the United Kingdom; and

in another country (and not in the United Kingdom) if the supplier belongs in that other country.

supplied by a person who belongs in a country other than the United Kingdom, and

received by a person (“the recipient”) who belongs in the United Kingdom for the purposes of any business carried on by him,

he has there a business establishment or some other fixed establishment and no such establishment elsewhere; or

he has no such establishment (there or elsewhere) but his usual place of residence is there; or

he has such establishments both in that country and elsewhere and the establishment of his which is most directly concerned with the supply is there.

either of the conditions mentioned in paragraphs (a) and (b) of subsection (2) above is satisfied; or

he has such establishments as are mentioned in subsection (2) above both in that country and elsewhere and the establishment of his at which, or for the purposes of which, the services are most directly used or to be used is in that country.

a person carrying on a business though a branch or agency in any country shall be treated as having a business establishment there; and

“usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.

the acquisition is a taxable acquisition and takes place in the United Kingdom;

the acquisition is otherwise than in pursuance of a taxable supply; and

the person who makes the acquisition is a taxable person or the goods are subject to a duty of excise or consist in a new means of transport.

it falls within subsection (3) below or the goods consist in a new means of transport; and

it is not an exempt acquisition.

it is the person who carries on that business or, as the case may be, those activities who acquires the goods; and

the transaction is a supply of goods (including anything treated for the purposes of this Act as a supply of goods); and

the transaction involves the removal of the goods from another member State;

the 15th day of the month following that in which the event occurs which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; and

the day of the issue, in respect of the transaction in pursuance of which the goods are acquired, of an invoice of such a description as the Commissioners may by regulations prescribe.

has been paid in another member State on the acquisition of those goods; and

fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by subsection (2) above.

for the circumstances in which a person is to be treated as having been assigned a number for the purposes of VAT in the United Kingdom;

for the circumstances in which a person is to be treated as having made use of such a number for the purposes of the acquisition of any goods; and

for the refund, in prescribed circumstances, of VAT paid in the United Kingdom on acquisitions of goods in relation to which the conditions specified in subsection (4)(a) and (b) above are satisfied.

a person (“the original supplier”) makes a supply of goods to a person who belongs in another member State (“the intermediate supplier”);

that supply involves the removal of the goods from another member State and their removal to the United Kingdom but does not involve the removal of the goods from the United Kingdom;

both that supply and the removal of the goods to the United Kingdom are for the purposes of the making of a supply by the intermediate supplier to another person (“the customer”) who is registered under this Act;

neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State; and

there would be a taxable acquisition by the customer if the supply to him involved the removal of goods from another member State to the United Kingdom,

a person belonging in another member State makes such a supply of goods to a person who is registered under this Act as involves their installation or assembly at a place in the United Kingdom to which they are removed; and

there would be a taxable acquisition by the registered person if that supply were treated as not being a taxable supply but as involving the removal of the goods from another member State to the United Kingdom,

the Commissioners, and

the person supplied,

he does not have any business establishment or other fixed establishment in the United Kingdom and does not have his usual place of residence in the United Kingdom;

he is neither registered under this Act nor required to be so registered;

he does not have a VAT representative and is not for the time being required to appoint one; and

he is taxable in another member State;

any goods are acquired from another member State in a case which corresponds, in relation to another member State, to the case specified in relation to the United Kingdom in subsection (1) above; and

the person who acquires the goods is registered under this Act and would be the intermediate supplier in relation to that corresponding case,

having been removed from a place outside the member States, they enter the territory of the Community;

they enter that territory by being removed to the United Kingdom or are removed to the United Kingdom after entering that territory; and

the circumstances are such that it is on their removal to the United Kingdom or subsequently while they are in the United Kingdom that any Community customs debt in respect of duty on their entry into the territory of the Community would be incurred.

goods shall not be treated for the purposes of this Act as imported at any time before a Community customs debt in respect of duty on their entry into the territory of the Community would be incurred, and

the person who is to be treated for the purposes of this Act as importing any goods from a place outside the member States is the person who would be liable to discharge any such Community customs debt.

the provision made by or under the Customs and Excise Acts 1979 and the other enactments and subordinate legislation for the time being having effect generally in relation to duties of customs and excise charged on the importation of goods into the United Kingdom; and

the Community legislation for the time being having effect in relation to Community customs duties charged on goods entering the territory of the Community,

for enabling the Commissioners to allow goods to be removed from a free zone without payment of VAT in such circumstances and subject to such conditions as they may determine;

for determining for the purpose of enabling VAT to be charged in respect of free zone goods in a case where a person wishes to pay that VAT notwithstanding that the goods will continue to be free zone goods, the rate of VAT to be applied; and

permitting free zone goods to be destroyed without payment of VAT in such circumstances and subject to such conditions as the Commissioners may determine.

for relief from the whole or part of any VAT chargeable on the importation of goods into the United Kingdom in such circumstances as they may determine;

in place of, or in addition to, any provision made by section 6 or any other enactment, for determining the time when a supply of goods which are or have been free zone goods is to be treated as taking place for the purposes of the charge to VAT; and

as to the treatment, for the purposes of VAT, of goods which are manufactured or produced within a free zone from other goods or which have other goods incorporated in them while they are free zone goods.

any goods have been removed from a place outside the member States and have entered the territory of the Community;

the material time for any acquisition of those goods from another member State or for any supply of those goods is while they are subject to a warehousing regime and before the duty point; and

those goods are not mixed with any dutiable goods which were produced or manufactured in the United Kingdom or acquired from another member State,

any dutiable goods are acquired from another member State; or

that acquisition or supply shall be treated for the purposes of this Act as taking place at the earlier of the following times, that is to say, the time when the goods are removed from the warehousing regime and the duty point; and

for enabling goods to be removed from a warehousing regime by a taxable person without payment of VAT chargeable in respect of those goods by virtue of subsection (4)(a) above; and

for that VAT to be accounted for together with the VAT chargeable on supplies of goods and services by that person.

subsections (3) to (5) below have effect subject to that Schedule; and

section 19 and Schedule 6 shall not apply in relation to the transaction.

all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); and

all costs by way of commission, packing, transport and insurance up to the port or place of importation.

goods are imported from a place outside the member States for a consideration which is or includes a price in money payable as on the transfer of property;

the terms on which those goods are so imported allow a discount for prompt payment of that price;

those terms do not include provision for payment of that price by instalments; and

payment of that price is made in accordance with those terms so that the discount falls to be allowed,

are not goods to which subsection (3) below applies, but

become as a result of the treatment or process goods to which that subsection applies,

is registered under this Act; and

gives to the person making the supply a certificate, in such form and containing such particulars as the Commissioners may by regulations prescribe, that the supply is for the purpose of a business carried on or to be carried on by him.

VAT was previously chargeable on a supply or importation of the goods to which the treatment or process is applied; and

such other conditions are satisfied as may be specified in the order or as may be imposed by the Commissioners in pursuance of the order.

if the token is of a kind used to play the machine, as the receipt of an amount equal to that for which such a token can be obtained;

if the token is not of such a kind but can be exchanged for money, as the receipt of an amount equal to that for which it can be exchanged.

VAT on the supply to him of any goods or services;

VAT on the acquisition by him from another member State of any goods; and

VAT paid or payable by him on the importation of any goods from a place outside the member States,

a director of the company, or

a person connected with a director of the company.

for VAT on the supply of goods or services to a taxable person, VAT on the acquisition of goods by a taxable person from other member States and VAT paid or payable by a taxable person on the importation of goods from places outside the member States to be treated as his input tax only if and to the extent that the charge to VAT is evidenced and quantified by reference to such documents as may be specified in the regulations or the Commissioners may direct either generally or in particular cases or classes of cases;

for a taxable person to count as his input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, VAT on the supply to him of goods or services or on the acquisition of goods by him from another member State or paid by him on the importation of goods from places outside the member States notwithstanding that he was not a taxable person at the time of the supply, acquisition or payment;

for a taxable person that is a body corporate to count as its input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, VAT on the supply, acquisition or importation of goods before the company’s incorporation for appropriation to the company or its business or on the supply of services before that time for its benefit or in connection with its incorporation;

in the case of a person who has been, but is no longer, a taxable person, for him to be paid by the Commissioners the amount of any VAT on a supply of services made to him for the purposes of the business carried on by him when he was a taxable person.

in relation to a company whose affairs are managed by a board of directors or similar body, a member of that board or similar body;

in relation to a company whose affairs are managed by a single director or similar person, that director or person;

in relation to a company whose affairs are managed by the members themselves, a member of the company,

in respect of supplies made by him, and

in respect of the acquisition by him from other member States of any goods,

any such provision may be framed by reference to the description of goods or services supplied or goods acquired or imported, the person by whom they are supplied, acquired or imported or to whom they are supplied, the purposes for which they are supplied, acquired or imported, or any circumstances whatsoever; and

such an order may contain provision for consequential relief from output tax.

taxable supplies;

supplies outside the United Kingdom which would be taxable supplies if made in the United Kingdom;

such other supplies outside the United Kingdom and such exempt supplies as the Treasury may by order specify for the purposes of this subsection.

determining a proportion by reference to which input tax for any prescribed accounting period is to be provisionally attributed to those supplies;

adjusting, in accordance with a proportion determined in like manner for any longer period comprising two or more prescribed accounting periods or parts thereof, the provisional attribution for any of those periods;

the making of payments in respect of input tax, by the Commissioners to a taxable person (or a person who has been a taxable person) or by a taxable person (or a person who has been a taxable person) to the Commissioners, in cases where events prove inaccurate an estimate on the basis of which an attribution was made; and

preventing input tax on a supply which, under or by virtue of any provision of this Act, a person makes to himself from being allowable as attributable to that supply.

at the time of importation they belong wholly or partly to another person; and

the purposes for which they are to be used include private purposes either of himself or of the other,

to pay, on account of any VAT he may become liable to pay in respect of a prescribed accounting period, amounts determined in accordance with the order, and

to do so at such times as are so determined.

no VAT shall be charged on the supply; but

it shall in all other respects be treated as a taxable supply;

has exported them to a place outside the member States; or

has shipped them for use as stores on a voyage or flight to an eventual destination outside the United Kingdom, or as merchandise for sale by retail to persons carried on such a voyage or flight in a ship or aircraft,

such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

the goods are found in the United Kingdom after the date on which they were alleged to have been or were to be exported or shipped or otherwise removed from the United Kingdom; or

any condition specified in the relevant regulations under subsection (6), (8) or (9) above or imposed by the Commissioners is not complied with,

for giving relief from the VAT chargeable on the acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States; and

for securing the like reduction where no VAT was chargeable on the acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States as where no VAT was chargeable on a previous supply of the goods.

VAT is chargeable on the supply of goods or services to a body to which this section applies, on the acquisition of any goods by such a body from another member State or on the importation of any goods by such a body from a place outside the member States, and

the supply, acquisition or importation is not for the purpose of any business carried on by the body,

the VAT so attributable is or includes VAT attributable, in accordance with regulations under section 26, to exempt supplies by the body, and

the VAT attributable to the exempt supplies is in the opinion of the Commissioners an insignificant proportion of the VAT so chargeable,

a local authority;

a river purification board established under section 135 of the M3Local Government (Scotland) Act 1973, and a water development board within the meaning of section 109 of the M4Water (Scotland) Act 1980;

an internal drainage board;

a passenger transport authority or executive within the meaning of Part II of the M5Transport Act 1968;

a port health authority within the meaning of the M6Public Health (Control of Disease) Act 1984, and a port local authority and joint port local authority constituted under Part X of the M7Public Health (Scotland) Act 1897;

a police authority and the Receiver for the Metropolitan Police District;

a development corporation within the meaning of the M8New Towns Act 1981 or the M9New Towns (Scotland) Act 1968, a new town commission within the meaning of the M10New Towns Act (Northern Ireland) 1965 and the Commission for the New Towns;

a general lighthouse authority within the meaning of Part XI of the M11Merchant Shipping Act 1894;

the British Broadcasting Corporation;

a nominated news provider, as defined by section 31(3) of the M12Broadcasting Act 1990; and

any body specified for the purposes of this section by an order made by the Treasury.

those goods are incorporated in the dwelling or its site, and

the supply of goods would have been zero-rated by virtue of item 3 of Group 5 of Schedule 8 if they had been supplied by a supplier making to the same person supplies within Item 2 of that Group of services including their use or installation, and any required certificate had been given,

is made within such time and in such form and manner, and

contains such information, and

is accompanied by such documents, whether by way of evidence or otherwise, as the Commissioners may by regulations prescribe.

as if the reference in subsection (1) above to the VAT chargeable on the supply of any goods included a reference to VAT chargeable on the supply in accordance with the law of another member State; and

in relation to VAT chargeable in accordance with the law of another member State, as if references to refunding VAT to any person were references to paying that person an amount equal to the VAT chargeable in accordance with the law of that member State;

a person has supplied goods or services for a consideration in money and has accounted for and paid VAT on the supply,

the whole or any part of the consideration for the supply has been written off in his accounts as a bad debt, and

a period of 6 months (beginning with the date of the supply) has elapsed.

if at the time of the claim the person has received no payment by way of the consideration written off in his accounts as a bad debt, an amount equal to the amount of the consideration so written off;

if at that time he has received a payment or payments by way of the consideration so written off, an amount by which the payment (or the aggregate of the payments) is exceeded by the amount of the consideration so written off.

the value of the supply is equal to or less than its open market value, and

in the case of a supply of goods, the property in the goods has passed to the person to whom they were supplied or to a person deriving title from, through or under that person.

require a claim to be made at such time and in such form and manner as may be specified by or under the regulations;

require a claim to be evidenced and quantified by reference to such records and other documents as may be so specified;

require the claimant to keep, for such period and in such form and manner as may be so specified, those records and documents and a record of such information relating to the claim and to subsequent payments by way of consideration as may be so specified;

require the repayment of a refund allowed under this section where any requirement of the regulations is not complied with;

require the repayment of the whole or, as the case may be, an appropriate part of a refund allowed under this section where the claimant subsequently receives any payment (or further payment) by way of the consideration written off in his accounts as a bad debt;

include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient for the purposes of this section;

make different provision for different circumstances.

whether, when and to what extent consideration is to be taken to have been written off in accounts as a bad debt;

whether a payment is to be taken as received by way of consideration for a particular supply;

whether, and to what extent, a payment is to be taken as received by way of consideration written off in accounts as a bad debt.

the outstanding amount mentioned in subsection (2) above, and

the amount of any repayment where a refund has been allowed under this section.

it is proposed that goods which have been imported from a place outside the member States by any person (“the original importer”) with the benefit of relief under subsection (1) above shall be transferred to another person (“the transferee”), and

on an application made by the transferee, the Commissioners direct that this subsection shall apply,

to the VAT chargeable on the supply of like goods in the United Kingdom;

to any VAT which may have become chargeable in another member State in respect of the goods.

applies to persons carrying on business in another member State, and

shall apply also to persons carrying on business in other countries, if, pursuant to any Community Directive, rules are adopted by the Council of the Communities about refunds of VAT to persons established elsewhere than in the member States,

for claims and repayments to be made only through agents in the United Kingdom;

for generally regulating the methods by which the amount of any repayment is to be determined and the repayment is to be made.

the amount of any VAT on the supply of that means of transport to that person, or

the amount of any VAT paid by that person on the acquisition of that means of transport from another member State or on its importation from a place outside the member States.

is made within such time and in such form and manner;

contains such information; and

is accompanied by such documents, whether by way of evidence or otherwise,

the Commissioners have not received that return, or

the Commissioners have received that return but have not received the amount of VAT shown on the return as payable by him in respect of that period,

a taxable person is in default in respect of a prescribed accounting period; and

the Commissioners serve notice on the taxable person (a “surcharge liability notice”) specifying as a surcharge period for the purposes of this section a period ending on the first anniversary of the last day of the period referred to in paragraph (a) above and beginning, subject to subsection (3) below, on the date of the notice.

is in default in respect of a prescribed accounting period ending within the surcharge period specified in (or extended by) that notice, and

has outstanding VAT for that prescribed accounting period,

in relation to the first such prescribed accounting period, the specified percentage is 2 per cent;

in relation to the second such period, the specified percentage is 5 per cent;

in relation to the third such period, the specified percentage is 10 per cent; and

in relation to each such period after the third, the specified percentage is 15 per cent.

the return or, as the case may be, the VAT shown on the return was despatched at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limit, or

there is a reasonable excuse for the return or VAT not having been so despatched,

it is the default which, by virtue of subsection (4) above, gives rise to the surcharge; or

it is a default which was taken into account in the service of the surcharge liability notice upon which the surcharge depends and the person concerned has not previously been liable to a surcharge in respect of a prescribed accounting period ending within the surcharge period specified in or extended by that notice.

the conduct by virtue of which a person is in default in respect of a prescribed accounting period is also conduct falling within section 69(1), and

by reason of that conduct, the person concerned is assessed to a penalty under that section,

for the purpose of evading VAT, a person does any act or omits to take any action, and

his conduct involves dishonesty (whether or not it is such as to give rise to criminal liability),

a refund under any regulations made by virtue of section 13(5);

a VAT credit;

a refund under section 35, 36 or 40 of this Act or section 22 of the 1983 Act; and

a repayment under section 39,

in relation to VAT itself or a VAT credit as a reference to the aggregate of the amount (if any) falsely claimed by way of credit for input tax and the amount (if any) by which output tax was falsely understated; and

in relation to the sums referred to in subsection (2)(a), (c) and (e) above, as a reference to the amount falsely claimed by way of refund or repayment.

that, in relation to VAT, the Commissioners may assess an amount due by way of a civil penalty instead of instituting criminal proceedings and, though no undertaking can be given as to whether the Commissioners will make such an assessment in the case of any person, it is their practice to be influenced by the fact that a person has made a full confession of any dishonest conduct to which he has been a party and has given full facilities for investigation, and

that the Commissioners or, on appeal, a tribunal have power under section 70 to reduce a penalty under this section,

any criminal proceedings against the person concerned in respect of any offence in connection with or in relation to VAT, and

any proceedings against him for the recovery of any sum due from him in connection with or in relation to VAT.

that a body corporate is liable to a penalty under section 60, and

that the conduct giving rise to that penalty is, in whole or in part, attributable to the dishonesty of a person who is, or at the material time was, a director or managing officer of the body corporate (a “named officer”),

the amount of the penalty referred to in subsection (1)(a) above (“the basic penalty”), and

that the Commissioners propose, in accordance with this section, to recover from the named officer such portion (which may be the whole) of the basic penalty as is specified in the notice.

the amount which, under section 76, may be assessed as the amount due by way of penalty from the body corporate shall be only so much (if any) of the basic penalty as is not assessed on and notified to a named officer by virtue of subsection (3) above; and

the body corporate shall be treated as discharged from liability for so much of the basic penalty as is so assessed and notified.

where a body corporate is assessed as mentioned in subsection (4)(a) above, the body corporate may appeal against the Commissioners’ decision as to its liability to a penalty and against the amount of the basic penalty as if it were specified in the assessment; and

where an assessment is made on a named officer by virtue of subsection (3) above, the named officer may appeal against the Commissioners’ decision that the conduct of the body corporate referred to in subsection (1)(b) above is, in whole or part, attributable to his dishonesty and against their decision as to the portion of the penalty which the Commissioners propose to recover from him.

the certificate is incorrect,

a return is made which understates a person’s liability to VAT or overstates his entitlement to a VAT credit, or

an assessment is made which understates a person’s liability to VAT and, at the end of the period of 30 days beginning on the date of the assessment, he has not taken all such steps as are reasonable to draw the understatement to the attention of the Commissioners,

for the purposes of a case falling within subsection (1)(a) above, the gross amount of VAT for that period; and

for the purposes of a case falling within subsection (1)(b) above, the true amount of VAT for that period.

the amount of credit for input tax which (subject to subsection (8) below) should have been stated on the return for that period, and

the amount of output tax which (subject to that subsection) should have been so stated.

the amount representing credit for input tax, and

any other amounts representing refunds or repayments of VAT to which there is an entitlement,

a return for any prescribed accounting period overstates or understates to any extent a person’s liability to VAT or his entitlement to a VAT credit, and

that return is corrected, in such circumstances and in accordance with such conditions as may be prescribed, by a return for a later such period which understates or overstates, to the corresponding extent, that liability or entitlement,

any reference to a VAT credit included a reference to a refund under that section, and

any reference to credit for input tax included a reference to VAT chargeable on supplies, acquisitions or importations which were not for the purposes of any business carried on by the body.

the person concerned satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the conduct, or

at a time when he had no reason to believe that enquiries were being made by the Commissioners into his affairs, so far as they relate to VAT, the person concerned furnished to the Commissioners full information with respect to the inaccuracy concerned.

a person is convicted of an offence (whether under this Act or otherwise), or

a person is assessed to a penalty under section 60,

for a prescribed accounting period (including one beginning before the commencement of this section), a return has been made which understates a person’s liability to VAT or overstates his entitlement to a VAT credit; and

the VAT for that period which would have been lost if the inaccuracy had not been discovered equals or exceeds whichever is the lesser of £500,000 and 10 per cent. of the gross amount of tax for that period,

there is a material inaccuracy in respect of any prescribed accounting period;

the Commissioners serve notice on the person concerned (a “penalty liability notice”) specifying a penalty period for the purposes of this section;

that notice is served before the end of 5 consecutive prescribed accounting periods beginning with the period in respect of which there was the material inaccuracy; and

the period specified in the penalty liability notice as the penalty period is the period of 8 consecutive prescribed accounting periods beginning with that in which the date of the notice falls.

the person concerned satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inaccuracy; or

at a time when he had no reason to believe that enquiries were being made by the Commissioners into his affairs, so far as they relate to VAT, the person concerned furnished to the Commissioners full information with respect to the inaccuracy.

a person is convicted of an offence (whether under this Act or otherwise); or

a person is assessed to a penalty under section 60 or 63,

an EC sales statement containing a material inaccuracy has been submitted by any person to the Commissioners;

the Commissioners have, within 6 months of discovering the inaccuracy, issued that person with a written warning identifying that statement and stating that future inaccuracies might result in the service of a notice for the purposes of this section;

another EC sales statement containing a material inaccuracy (“the second inaccurate statement”) has been submitted by that person to the Commissioners;

the submission date for the second inaccurate statement fell within the period of 2 years beginning with the day after the warning was issued;

the Commissioners have, within 6 months of discovering the inaccuracy in the second inaccurate statement, served that person with a notice identifying that statement and stating that future inaccuracies will attract a penalty under this section;

yet another EC sales statement containing a material inaccuracy is submitted by that person to the Commissioners; and

the submission date for the statement falling within paragraph (f) above is not more than 2 years after the service of the notice or the date on which any previous statement attracting a penalty was submitted by that person to the Commissioners,

the person who submitted the statement satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inaccuracy; or

at a time when he had no reason to believe that enquiries were being made by the Commissioners into his affairs, that person furnished the Commissioners with full information with respect to the inaccuracy.

that he is in default in relation to the statement specified in the notice;

that (subject to the liability mentioned in paragraph (d) below) no action will be taken if he remedies the default before the end of the period of 14 days beginning with the day after the service of the notice;

that if the default is not so remedied, that person will become liable in respect of his default to penalties calculated on a daily basis from the end of that period in accordance with the following provisions of this section; and

that that person will become liable, without any further notices being served under this section, to penalties under this section if he commits any more defaults before a period of 12 months has elapsed without his being in default.

if the statement to which the notice relates is not submitted before the end of the period of 14 days beginning with the day after the service of the notice, to a penalty in respect of that statement; and

whether or not that statement is so submitted, to a penalty in respect of any EC sales statement the last day for the submission of which is after the service and before the expiry of the notice and in relation to which he is in default.

except in a case falling within paragraph (b) below, until the end of the period of 12 months beginning with the day after the service of the notice; and

where at any time in that period of 12 months that person is in default in relation to any EC sales statement other than one in relation to which he was in default when the notice was served, until a period of 12 months has elapsed without that person becoming liable to a penalty under this section in respect of any EC sales statement.

in the case of a liability in respect of the statement to which the notice relates, a penalty of £5 for every day for which the default continues after the end of the period of 14 days mentioned in subsection (3)(a) above, up to a maximum of 100 days; and

in the case of a liability in respect of any other statement, a penalty of the relevant amount for every day for which the default continues, up to a maximum of 100 days.

£5, where (that person not having been liable to a penalty under this section in respect of the statement to which the notice relates) the statement in question is the first statement in respect of which that person has become liable to a penalty while the notice has been in force;

£10 where the statement in question is the second statement in respect of which he has become so liable while the notice has been in force (counting the statement to which the notice relates where he has become liable in respect of that statement); and

£15 in any other case.

an EC sales statement has been submitted at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limit; or

there is a reasonable excuse for such a statement not having been dispatched,

a person fails to comply with any of paragraphs 5, 6 and 14(2) and (3) of Schedule 1 with paragraph 3 of Schedule 2 or with paragraph 3 or 8(2) of Schedule 3, or

a person fails to comply with a requirement of regulations under paragraph 2(4) of Schedule 11, or

an unauthorised person issues one or more invoices showing an amount as being VAT or as including an amount attributable to VAT,

a person registered under this Act; or

a body corporate treated for the purposes of section 43 as a member of a group; or

a person treated as a taxable person under regulations made under section 46(4); or

a person authorised to issue an invoice under regulations made under paragraph 2(12) of Schedule 11; or

a person acting on behalf of the Crown.

in relation to a person’s failure to comply with paragraph 5 or 6 of Schedule 1, paragraph 3 of Schedule 2 or paragraph 3 of Schedule 3, the VAT (if any) for which he is liable for the period beginning on the date with effect from which he is, in accordance with that paragraph, required to be registered and ending on the date on which the Commissioners received notification of, or otherwise became fully aware of, his liability to be registered; and

in relation to a person’s failure to comply with sub-paragraph (2) or (3) of paragraph 14 of Schedule 1 or with sub-paragraph (2) of paragraph 8 of Schedule 3, the VAT (if any) for which, but for any exemption from registration, he would be liable for the period beginning on the date of the change or alteration referred to in that sub-paragraph and ending on the date on which the Commissioners received notification of, or otherwise became fully aware of, that change or alteration; and

in relation to a person’s failure to comply with a requirement of regulations under paragraph 2(4) of Schedule 11, the VAT on the acquisition to which the failure relates; and

10 per cent. where the relevant VAT is given by subsection (3)(a) or (b) above and the period referred to in that paragraph does not exceed 9 months or where the relevant VAT is given by subsection (3)(c) above and the failure in question did not continue for more than 3 months;

20 per cent. where that VAT is given by subsection (3)(a) or (b) above and the period so referred to exceeds 9 months but does not exceed 18 months or where that VAT is given by subsection (3)(c) and the failure in question continued for more than 3 months but did not continue for more than 6 months; and

30 per cent. in any other case.

the amount of VAT which (apart from this subsection) would be treated for the purposes of subsection (1) above as the relevant VAT in relation to a failure mentioned in subsection (3)(a) above includes VAT on an acquisition of goods from another member State; and

the Commissioners are satisfied that VAT has been paid under the law of another member State on the supply in pursuance of which those goods were acquired,

the amount of VAT which (apart from this subsection) would be treated for the purposes of subsection (1) above as the relevant VAT in relation to a failure mentioned in subsection (3)(a) above includes VAT chargeable by virtue of section 7(4) on any supply; and

the Commissioners are satisfied that VAT has been paid under the law of another member State on that supply,

for the purposes of any provision made under section 54(3) shows an amount as included in the consideration for any supply, and

a person is convicted of an offence (whether under this Act or otherwise), or

a person is assessed to a penalty under section 60,

in accordance with regulations under paragraph 5(4) of Schedule 11, a distress is authorised to be levied on the goods and chattels of a person (a “person in default”) who has refused or neglected to pay any VAT due or any amount recoverable as if it were VAT due, and

the person levying the distress and the person in default have entered into a walking possession agreement, as defined in subsection (2) below.

acknowledges that the property specified in the agreement is under distraint and held in walking possession; and

undertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified property from the premises named in the agreement.

paragraph 11 or 12 of Schedule 1, paragraph 5 of Schedule 2 or paragraph 5 of Schedule 3; or

any regulations made under section 48 requiring a VAT representative, for the purposes of registration, to notify the Commissioners that his appointment has taken effect or has ceased to have effect; or

paragraph 6(1) or 7 of Schedule 11; or

any regulations or rules made under this Act, other than rules made under paragraph 9 of Schedule 12; or

any order made by the Treasury under this Act; or

any regulations made under the M28European Communities Act 1972 and relating to VAT,

if there has been no such previous occasion in that period, £5;

if there has been only one such occasion in that period, £10; and

in any other case, £15.

a failure to comply with any regulatory requirement shall be disregarded if, as a result of the failure, the person concerned became liable for a surcharge under section 59;

a continuing failure to comply with any such requirement shall be regarded as one occasion of failure occurring on the date on which the failure began;

if the same omission gives rise to a failure to comply with more than one such requirement, it shall nevertheless be regarded as the occasion of only one failure; and

in relation to a failure to comply with a requirement imposed by regulations as to the furnishing of a return or as to the payment of VAT, a previous failure to comply with such a requirement as to either of those matters shall be regarded as a previous failure to comply with the requirement in question.

in not paying the VAT due in respect of any period within the time required by regulations under section 25(1), or

in not furnishing a return in respect of any period within the time required by regulations under paragraph 2(1) of Schedule 11,

if the person concerned has furnished a return, shall be taken to be the VAT shown in the return as that for which he is accountable in respect of the period in question, and

in any other case, shall be taken to be such VAT as has been assessed for that period and notified to him under section 73(1).

a person is convicted of an offence (whether under this Act or otherwise), or

a person is assessed to a surcharge under section 59, or

a person is assessed to a penalty under section 60 or 63,

the insufficiency of the funds available to any person for paying any VAT due or for paying the amount of the penalty;

the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of VAT;

the fact that the person liable to the penalty or a person acting on his behalf has acted in good faith.

an insufficiency of funds to pay any VAT due is not a reasonable excuse; and

where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any dilatoriness or inaccuracy on the part of the person relied upon is a reasonable excuse.

on summary conviction, to a penalty of the statutory maximum or of three times the amount of the VAT, whichever is the greater, or to imprisonment for a term not exceeding 6 months or to both; or

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 7 years or to both.

the document referred to in subsection (3)(a) above is a return required under this Act, or

the information referred to in subsection (3)(b) above is contained in or otherwise relevant to such a return,

the document referred to in subsection (3)(a) above is a claim for a refund under section 35, 36 or 40 of this Act or section 22 of the 1983 Act, for a refund under any regulations made by virtue of section 13(5) or for a repayment under section 39, or

the information referred to in subsection (3)(b) above is contained in or otherwise relevant to such a claim,

on summary conviction, to a penalty of the statutory maximum or, if greater, 3 times the amount of any VAT that was or was intended to be evaded by his conduct, or to imprisonment for a term not exceeding 6 months or to both, or

on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding 7 years or to both.

as being a repayment or refund of VAT, or

as being due to him as a VAT credit,

which has been paid to any person as being due to him as a VAT credit, and

which, by reason of the cancellation of that person’s registration under paragraph 13(2) to (6) of Schedule 1, paragraph 6(2) of Schedule 2 or paragraph 6(2) or (3) of Schedule 3 ought not to have been so paid,

2 years after the end of the prescribed accounting period; or

one year after evidence of facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,

has in the course or furtherance of a business carried on by him, been supplied with any goods, acquired any goods from another member State or otherwise obtained possession or control of any goods, or

has, in the course or furtherance of such a business, imported any goods from a place outside the member States,

as a result of a person’s failure to make a return for a prescribed accounting period, the Commissioners have made an assessment under subsection (1) above for that period,

the VAT assessed has been paid but no proper return has been made for the period to which the assessment related, and

as a result of a failure to make a return for a later prescribed accounting period, being a failure by a person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subsection (5) above, the Commissioners find it necessary to make another assessment under subsection (1) above,

the assessment relates to a prescribed accounting period which exceeds 3 months and begins on the date with effect from which the person concerned was, or was required to be, registered,

the assessment relates to a prescribed accounting period at the beginning of which the person concerned was, but should no longer have been, exempted from registration under paragraph 14(1) of Schedule 1 or under paragraph 8 of Schedule 3,

the circumstances are such that an assessment falling within subsection (1) above could have been made, but

before such an assessment was made the VAT due or other amount concerned was paid (so that no such assessment was necessary),

the period before the assessment in question for which any amount would carry interest under subsection (1) above; or

the period for which any amount would carry interest under subsection (2) above,

where the amount assessed or paid is such an amount as is referred to in section 73(2)(a) or (b), the reckonable date is the seventh day after the day on which a written instruction was issued by the Commissioners directing the making of the payment of the amount which ought not to have been repaid or paid to the person concerned; and

in all other cases the reckonable date is the latest date on which (in accordance with regulations under this Act) a return is required to be made for the prescribed accounting period to which the amount assessed or paid relates; and

in the case of an amount assessed under section 73(7) the sum assessed shall be taken for the purposes of paragraph (b) above to relate to the period for which the assessment was made;

may prescribe different rates for different purposes; and

shall apply to interest for periods beginning on or after the date when the order is expressed to come into force, whether or not interest runs from before that date.

notification of that acquisition has not been given to the Commissioners by the person who is required to give one by regulations under paragraph 2(4) of Schedule 11 (whether before or after the commencement of this Act);

the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete; or

there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,

2 years after the time when a notification of the acquisition of the goods in question is given to the Commissioners by the person who is required to give one by regulations under paragraph 2(4) of Schedule 11;

one year after evidence of the facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge,

to a surcharge under section 59, or

to a penalty under any of sections 60 to 69, or

for interest under section 74,

in the case of a surcharge under section 59, the relevant period is the prescribed accounting period in respect of which the taxable person is in default and in respect of which the surcharge arises;

in the case of a penalty under section 60 relating to the evasion of VAT, the relevant period is the prescribed accounting period for which the VAT evaded was due;

in the case of a penalty under section 60 relating to the obtaining of the payment of a VAT credit, the relevant period is the prescribed accounting period in respect of which the payment was obtained;

in the case of a penalty under section 63, the relevant period is the prescribed accounting period for which liability to VAT was understated or, as the case may be, for which entitlement to a VAT credit was overstated; and

in the case of interest under section 74, the relevant period is the prescribed accounting period in respect of which the VAT (or amount assessed as VAT) was due.

a notice of assessment under this section shall specify a date, being not later than the date of the notice, to which the aggregate amount of the penalty which is assessed or, as the case may be, the amount of interest is calculated; and

if the penalty or interest continues to accrue after that date, a further assessment or assessments may be made under this section in respect of amounts which so accrue.

a failure or default falling within section 66(1) or 69(1) is remedied, or

the VAT or other amount referred to in section 74(1) is paid,

more than 6 years after the end of the prescribed accounting period or importation or acquisition concerned, or

in the case of an assessment under section 76 of an amount due by way of a penalty which is not among those referred to in subsection (3) of that section, 6 years after the event giving rise to the penalty.

in any other case, with the time when the amount of VAT due for the prescribed accounting period concerned has been finally determined.

as a result of conduct falling within section 60(1) or for which a person has been convicted of fraud, or

in circumstances giving rise to liability to a penalty under section 67,

the assessment shall not be made more than 3 years after the death; and

if the circumstances are as set out in subsection (4) above, the modification of subsection (1) above contained in that subsection shall not apply but any assessment which (from the point of view of time limits) could have been made immediately after the death may be made at any time within 3 years after it.

under the like provision as that assessment was made, and

on or before the last day on which that assessment could have been made,

accounted to them for an amount by way of output tax which was not output tax due from him and which they are in consequence liable to repay to him, or

failed to claim credit under section 25 for an amount for which he was entitled so to claim credit and which they are in consequence liable to pay to him, or

(otherwise than in a case falling within paragraph (a) or (b) above) paid to them by way of VAT an amount that was not VAT due and which they are in consequence liable to repay to him, or

suffered delay in receiving payment of an amount due to him from them in connection with VAT,

on any amount which falls to be increased by a supplement under section 79; or

where an amount is increased under that section, on so much of the increased amount as represents the supplement.

may prescribe different rates for different purposes; and

shall apply to interest for periods beginning on or after the date on which the order is expressed to come into force, whether or not interest runs from before that date;

beginning with the appropriate commencement date, and

ending with the date on which the Commissioners authorise payment of the amount on which the interest is payable.

in a case where an amount would have been due from the person by way of VAT in connection with the relevant return, had his input tax and output tax been as stated in that return, means the date on which the Commissioners received payment of that amount; and

in a case where no such payment would have been due from him in connection with that return, means the date on which the Commissioners would, apart from the error, have authorised payment of the amount on which the interest is payable;

beginning with the date on which the payment is received by the Commissioners, and

ending with the date on which they authorise payment of the amount on which the interest is payable.

beginning with the date on which, apart from the error, the Commissioners might reasonably have been expected to authorise payment of the amount on which the interest is payable, and

ending with the date on which they in fact authorise payment of that amount.

begins with the date on which the Commissioners first consider it necessary to make such an inquiry, and

any reference to receiving a payment from the Commissioners includes a reference to the discharge, by way of set-off, of their liability to make it; and

any reference to a return is a reference to a return required to be made in accordance with paragraph 2 of Schedule 11.

a person is entitled to a VAT credit, or

a body which is registered and to which section 33 applies is entitled to a refund under that section,

that the requisite return or claim is received by the Commissioners not later than the last day on which it is required to be furnished or made, and

that a written instruction directing the making of the payment or refund is not issued by the Commissioners within the period of 30 days beginning on the date of the receipt by the Commissioners of that return or claim, and

that the amount shown on that return or claim as due by way of payment or refund does not exceed the payment or refund which was in fact due by more than 5 per cent. of that payment or refund or £250, whichever is the greater.

the raising and answering of any reasonable inquiry relating to the requisite return or claim,

the correction by the Commissioners of any errors or omissions in that return or claim, and

begins with the date on which the Commissioners first consider it necessary to make such an inquiry, and

a supplement paid to any person under subsection (1)(a) above shall be treated as an amount due to him by way of credit under section 25(3), and

a supplement paid to any body under subsection (1)(b) above shall be treated as an amount due to it by way of refund under section 33.

in relation to a payment, the return for the prescribed accounting period concerned which is required to be furnished in accordance with regulations under this Act, and

in relation to a refund, the claim for that refund which is required to be made in accordance with the Commissioners’ determination under section 33.

an amount is due from the Commissioners to any person under any provision of this Act, and

that person is liable to pay a sum by way of VAT, penalty, interest or surcharge,

at a time when that person’s estate was vested in any other person as that person’s trustee in bankruptcy;

at a time when that person’s estate was vested in any other person as that person’s interim trustee or permanent trustee;

at a time, other than a time before the appointment of a liquidator, when that person was being wound up, either voluntarily or by the court;

at a time when an administration order was in force in relation to that person;

at a time when there was an administrative receiver of that person;

at a time when that person’s estate was vested in any other person as that person’s trustee under a trust deed.

“administration order” means an administration order under Part II of the M33Insolvency Act 1986 or an administration order within the meaning of Article 5(1) of the M34Insolvency (Northern Ireland) Order 1989;

“administrative receiver” means an administrative receiver within the meaning of section 251 of that Act of 1986 or Article 5(1) of that Order of 1989; and

“trust deed” has the same meaning as in the M35Bankruptcy (Scotland) Act 1985.

a supply affected by the change would, apart from section 6(4), (5), (6) or (10), be treated under section 6(2) or (3) as made wholly or partly at a time when it would not have been affected by the change; or

a supply not so affected would apart from section 6(4), (5), (6) or (10) be treated under section 6(2) or (3) as made wholly or partly at a time when it would have been so affected,

any acquisition of goods from another member State which is affected by the change would not have been affected (in whole or in part) if it had been treated as taking place at the time of the event which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; or

any acquisition of goods from another member State which is not so affected would have been affected (in whole or in part) if it had been treated as taking place at the time of that event,

relates to a supply in respect of which an election is made under this section, but

was issued before the election was made.

by virtue of a resolution having effect under the M41Provisional Collection of Taxes Act 1968 VAT has been paid at a rate specified in the resolution on the supply of any goods or services by reference to a value determined under section 19(2) or on the acquisition of goods from another member State by reference to a value determined under section 20(3), and

by virtue of section 1(6) or (7) or 5(3) of that Act any of that VAT is repayable in consequence of the restoration in relation to that supply or acquisition of a lower rate,

by virtue of such a resolution VAT is chargeable at a rate specified in the resolution on the supply of any goods or services by reference to a value determined under section 19(2) or on the acquisition of goods from another member State by reference to a value determined under section 20(3), but

before the VAT is paid it ceases to be chargeable at that rate in consequence of the restoration in relation to that supply or acquisition of a lower rate,

numbers allocated by the Commissioners on the registration of persons under this Act and reference numbers for members of a group;

names, trading styles and addresses of persons so registered or of members of groups and status and trade classifications of businesses; and

actual or estimated value of supplies.

of any information in the form of a summary so framed as not to enable particulars to be identified as particulars relating to a particular person or to the business carried on by a particular person; or

with the consent of any person, of any information enabling particulars to be identified as particulars relating only to him or to a business carried on by him.

on summary conviction to a fine not exceeding the statutory maximum; and

on conviction on indictment to imprisonment for a term not exceeding 2 years or to a fine of any amount or to both.

references in this Act to a person being taxable in another member State are references to that person being taxable under so much of the law of that member State as makes provision for purposes corresponding, in relation to that member State, to the purposes of so much of this Act as makes provision as to whether a person is a taxable person; and

references in this Act to goods being acquired by a person in another member State are references to goods being treated as so acquired in accordance with provisions of the law of that member State corresponding, in relation to that member State, to so much of this Act as makes provision for treating goods as acquired in the United Kingdom from another member State.

the effect of any provisions of the law of any other member State;

that provisions of any such law correspond or have a purpose corresponding, in relation to any member State, to or to the purpose of any provision of this Act.

for a person to be treated for prescribed purposes of this Act as taxable in another member State only where he has given such notification, and furnished such other information, to the Commissioners as may be prescribed;

for the form and manner in which any notification or information is to be given or furnished under the regulations and the particulars which it is to contain;

for the proportion of any consideration for any transaction which is to be taken for the purposes of this Act as representing a liability, under the law of another member State, for VAT to be conclusively determined by reference to such invoices or in such other manner as may be prescribed.

that a person was or was not, at any date, taxable in another member State; or

that any VAT payable under the law of another member State has or has not been paid,

the keeping of accounts;

the making of returns and the submission of other documents to the Commissioners;

the production, use and contents of invoices;

the keeping and preservation of records; and

the furnishing of information and the production of documents.

the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and

the admission, for a consideration, of persons to any premises.

any ship exceeding 7.5 metres in length;

any aircraft the take-off weight of which exceeds 1550 kilograms;

a period of more than 3 months has elapsed since its first entry into service; and

by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in subsection (1) above; and

by altering, omitting or adding to the provisions of subsection (3) above for determining whether a means of transport is new.

the question whether or not goods have entered the territory of the Community;

the time when any Community customs debt in respect of duty on the entry of any goods into the territory of the Community would be incurred; and

the person by whom any such debt would fall to be discharged,

in relation to England and Wales, as by virtue of section 10 of the M50Civil Evidence Act 1968 they have in Part I of that Act; and

in relation to Northern Ireland, as by virtue of section 6 of the Civil Evidence Act (Northern Ireland) 1971 they have in Part I of that Act.

an order under section 5(4) or 28;

an order as a result of which goods of any description become goods to which section 22(3) applies;

an order under section 54(4) or (8).

an order made under section 79, or

an instrument as respects which any other Parliamentary procedure is expressly provided, or

an instrument containing an order appointing a day for the purposes of any provision of this Act, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect,