V4.279 Bank Notes

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Commentary

Part V4 Exemption, zero-rating and reduced rates

This paragraph considers the zero-rating extended to the issue of bank notes which is conferred by VATA 1994, Sch 8, Group 11.

Issues of bank notes (Item 1)—bank notes (zero-rating)

VATA 1994, Sch 8, Group 11 is made up of a single item which zero-rates the issue by a bank of a note payable to bearer on demand.

Reciprocity fees

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V3.555 Retailers' requirement to issue VAT invoices

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V17.140 Free zones/freeports

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Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

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VAT 1614H Application for permission to opt

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V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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V4.279 Bank notes

Part V4 Exemption, zero-rating and reduced rates

Issues of bank notes (Item 1)—bank notes (zero-rating)

Reciprocity fees

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V3.555 Retailers' requirement to issue VAT invoices

C & E Comrs v East Midlands Aggregates Ltd

V17.140 Free zones/freeports

VATA 1994 Sch 8

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

VAT 56 Application to change the representative member of a VAT group

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V2.110 Partnerships and deemed partnerships

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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V4.279 Bank notes

Part V4 Exemption, zero-rating and reduced rates

Issues of bank notes (Item 1)—bank notes (zero-rating)

Reciprocity fees

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

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