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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.4 Input tax /Input tax excluded from credit / V3.441 Blocked input tax—margin scheme goods
Commentary

V3.441 Blocked input tax—margin scheme goods


Part V3 Supplies, acquisitions and imports

From 1 January 1995, taxable dealers have been entitled to account for VAT on their profit margin on supplies of:

  1. Ìý

    •ÌýÌýÌýÌý second-hand goods

  2. Ìý

    •ÌýÌýÌýÌý works of art

  3. Ìý

    •ÌýÌýÌýÌý collectors' items

  4. Ìý

    •ÌýÌýÌýÌý antiques

SI 1992/3222,

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