VAEC0160 - Introduction: Legislation that supports VAT assessments
All earlier Finance Acts and VAT Acts are now consolidated in the VAT Act 1994 (VATA).
»Ê¹ÚÌåÓýapp power for HMRC to assess VAT is contained in VATA 1994, Section 73.
Assessments are normally raised under subsections 1 and 2 of Section 73, see VAEC1110.