Value Added Tax Act 1994
The Value Added Tax Act 1994 (c 23) is a UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT).
Contents
- Part I The charge to tax
- Part II
- Part III Application of Act in particular cases.
To encourage outsourcing it provides a mechanism through which government departments, including NHS trusts, can qualify for refunds on contracted out services. [1]
- Part IV Administration, collection and enforcement
- Part V Appeals
- Part VI Supplementary provisions
See also
References
- ↑ "Thousands of NHS staff to transfer to subsidiary companies". Health Service Journal. 14 February 2017. Retrieved 15 February 2018.
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