熱門推薦罰單破解實戰交通警察名師 25 年經驗,親授警察臨檢、檢舉魔人、科技執法、車禍糾紛的執法邏輯看課程介紹
購物車我的課程我的書籤免費註冊
Value Added Tax Act 1994

Value Added Tax Act 1994 s 50

s 50 Terminal markets.

(1) The Treasury may by order make provision for modifying the provisions of this Act in their application to dealings on terminal markets and such persons involved in such dealings as may be specified in the order, subject to such conditions as may be so specified. (2) Without prejudice to the generality of subsection (1) above, an order under this section may include provision— (a) for zero-rating the supply of any goods or services or for treating the supply of any goods or services as exempt; (b) for the registration under this Act of any body of persons representing persons involved in dealing on a terminal market and for disregarding such dealings by persons so represented in determining liability to be registered under this Act, and for disregarding such dealings between persons so represented for all the purposes of this Act; (c) for refunding, to such persons as may be specified by or under the order, input tax attributable to such dealings on a terminal market as may be so specified, and may contain such incidental and supplementary provisions as appear to the Treasury to be necessary or expedient. (3) An order under this section may make different provision for different purposes, including different provision in relation to— (a) different terminal markets; (b) different persons; (c) different commodities, goods or services .

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.