VATSC02230 - Basic principles and underlying law: Treasury Orders / Statutory Instruments (SIs)
»Ê¹ÚÌåÓýapp VAT Act 1994 also gives powers for the Treasury to make orders by statutory instrument which provide:
- that a transaction is to be treated as a supply of goods and not services (VAT Act 1994, Section 5(3)(a))
- that a transaction is to be treated as a supply of services and not goods (VAT Act 1994, Section 5(3)(b))
- that a transaction is to be treated as a supply of services which would be a supply if done for consideration (VAT Act 1994, Section 5(4) and (8))
- that certain transactions are neither a supply of goods nor a supply of services (VAT Act 1994, Section 5(3)(c))
- for certain transactions to be treated as supplies made to and by the business (VAT Act 1994, Sections 5(5) and 5(6)). (See VATSC02150).
»Ê¹ÚÌåÓýapp following Orders, which are in full or in part made under the above sections of the VAT Act 1994, are currently in force:
| Order | Statutory Instrument | Made under |
|---|---|---|
| VAT (Treatment of Transactions) Order 1987 | SI 1986/896 | s. 5(3)(c) |
| VAT (Tour Operators) Order 1987 | SI 1987/1806 as amended | s. 5(3) |
| VAT (Cars) Order 1992 | SI 1992/3122 | s. 5(3) and s. 5(5) |
| VAT (Self-supply of Construction Services) Order 1989 | SI 1989/472 | s. 5(6) and s. 5(8) |
| VAT (Water Order) 1989 | SI 1989/1114 | s. 5(3) |
| VAT (Treatment of Transactions) Order 1992 | SI 1992/630 | s. 5(3) |
| VAT (Removal of Goods) Order 1992 | SI 1992/3111 | s. 5(3) |
| VAT (Supply of Temporarily Imported Goods) Order 1992 | SI 1992/3130 | s. 5(3) |
| VAT (Supply of Services) Order 1993 | SI 1993/1507 as amended | s. 5(4) and s. 5(8) |
| VAT (Treatment of Transactions) Order 1995 | SI 1995/958 | s. 5(3) |
| VAT (Special Provisions) Order 1995 | SI 1995/1268 | s. 5(3) and s. 5(5) |
| VAT (Fiscal Warehousing) (Treatment of Transactions) Order 1996 | SI 1996/1255 | s. 5(3) |