Value Added Tax Act 1994 (from the file; to confirm against the document)

- [Skip to main content](#pageTitle) - [Skip to navigation](#primaryNav) ## [legislation.gov.uk](/) [https://www.nationalarchives.gov.uk](https://www.nationalarchives.gov.uk) - [Cymraeg](/cy/ukpga/1994/23/section/50) - [Home](/) - [Explore our collections](/explore) - [Research tools](/research-tools) - [Help and guidance](/help) - [What's new](/new) - [About us](/about-us) - [Search Legislation](#contentSearch) ## Search Legislation Title: *(or keywords in the title)* Year: Number: Type:All UK Legislation (excluding originating from the EU)--------------------------------------------All Legislation (including originating from EU)--------------------------------------------All Legislation originating from the EU that is amended by the UK--------------------------------------------All Primary Legislation    UK Public General Acts    UK Local Acts    UK Private and Personal Acts    Acts of the Scottish Parliament    Acts of Senedd Cymru    Acts of the National Assembly for Wales    Measures of the National Assembly for Wales    Church Measures    Acts of the Northern Ireland Assembly    Acts of the Old Scottish Parliament    Acts of the English Parliament    Acts of the Old Irish Parliament    Acts of the Parliament of Great Britain    Local Acts of the Parliament of Great Britain    Private and Personal Acts of the Parliament of Great Britain    Northern Ireland Orders in Council    Measures of the Northern Ireland Assembly    Acts of the Northern Ireland Parliament--------------------------------------------All Secondary Legislation    UK Statutory Instruments    Welsh Statutory Instruments    Scottish Statutory Instruments    Northern Ireland Statutory Rules    Church Instruments    UK Ministerial Directions    UK Ministerial Orders    UK Statutory Rules and Orders    Northern Ireland Statutory Rules and Orders--------------------------------------------All Legislation originating from the EU    Regulations originating from the EU    Regulations originating from the EU that are amended by the UK    Decisions originating from the EU    Decisions originating from the EU that are amended by the UK    Directives originating from the EU    European Union Treaties--------------------------------------------All Draft Legislation    UK Draft Statutory Instruments    Scottish Draft Statutory Instruments    Northern Ireland Draft Statutory Rules--------------------------------------------All Impact Assessments    UK Impact Assessments Search [Advanced Search](/search) # Value Added Tax Act 1994 ## You are here: - [UK Public General Acts](/ukpga) - [1994 c. 23](/ukpga/1994/23/contents) - [Part III](/ukpga/1994/23/part/III) - Section 50 - [Table of Contents](/ukpga/1994/23/contents) - [Content](/ukpga/1994/23/introduction) - [More Resources](/ukpga/1994/23/resources)[](#moreResourcesTabHelp) - [Previous: Provision](/ukpga/1994/23/section/49 " section 49") - [Next: Provision](/ukpga/1994/23/section/50A " section 50a") - [Plain View](?view=plain) - [Print Options](#printOptions) [](#whatversionHelp) ## What Version - Latest available (Revised) - [Original (As enacted)](/ukpga/1994/23/section/50/enacted) [](#advFeaturesHelp) ## Advanced Features - [Show Geographical Extent](?view=extent)(e.g. **E**ngland, **W**ales, **S**cotland and **N**orthern **I**reland) - [Show Timeline of Changes](?timeline=false) [](#openingOptionsHelp) ## Opening Options - [Open whole Act](#openingWholeMod) - [Open Act without Schedules](/ukpga/1994/23/body) - [Open Schedules only](#openingSchedulesOnlyMod)

## More Resources - [Original: King's Printer Version](/ukpga/1994/23/pdfs/ukpga_19940023_en.pdf) [View more](/ukpga/1994/23/resources) ## Changes over time for: Section 50 [](#timelineHelp) ### Alternative versions: - [01/09/1994*- Amendment*](/ukpga/1994/23/section/50/1994-09-01) - [24/05/2024*- Amendment*](/ukpga/1994/23/section/50/2024-05-24) ## Changes to legislation: Value Added Tax Act 1994, Section 50 is up to date with all changes known to be in force on or before 28 September 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.[](#Scenario5Help) [](#) ### Changes to Legislation Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing. [View outstanding changes](#statusWarningSubSections) ### Changes and effects yet to be applied to Section 50: - Sch. 7 Pt. 2 Group 1 modified (temp.) by [S.I. 2026/987](/id/uksi/2026/987) [art. 1(2)](/id/uksi/2026/987/article/1/2) [4](/id/uksi/2026/987/article/4) ### Changes and effects yet to be applied to the whole Act associated Parts and Chapters: Whole provisions yet to be inserted into this Act (including any effects on those provisions): - Sch. 7 Pt. 2 Group 1 modified (temp.) by [S.I. 2026/987](/id/uksi/2026/987) [art. 1(2)](/id/uksi/2026/987/article/1/2) [4](/id/uksi/2026/987/article/4) ### 50 Terminal markets.U.K. (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 \[[F1](#commentary-key-93f170d1b7557d64eccc35dcc2868f59 "View the commentary text for this item")involved\] 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 \[[F2](#commentary-key-5a77d906cd1910964d1d404e36f0ba4e "View the commentary text for this item")involved\] 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 \[[F3](#commentary-key-dc234a4df90373086433ac8803a45b91 "View the commentary text for this item")for different purposes, including different provision in relation to— (a)different terminal markets; (b)different persons; (c)different commodities, goods or services\]. Textual Amendments [F1](#reference-key-93f170d1b7557d64eccc35dcc2868f59 "Go back to reference for this commentary item")Word in [s. 50(1)](/id/ukpga/1994/23/section/50/1 "Go to s. 50(1)") substituted (24.5.2024) by [Finance (No. 2) Act 2024 (c. 12)](/id/ukpga/2024/12 "Finance (No. 2) Act 2024"), [**s. 23(3)(a)**](/id/ukpga/2024/12/section/23/3/a "Go to Finance (No. 2) Act 2024 s. 23(3)(a)")

[F2](#reference-key-5a77d906cd1910964d1d404e36f0ba4e "Go back to reference for this commentary item")Word in [s. 50(2)(b)](/id/ukpga/1994/23/section/50/2/b "Go to s. 50(2)(b)") substituted (24.5.2024) by [Finance (No. 2) Act 2024 (c. 12)](/id/ukpga/2024/12 "Finance (No. 2) Act 2024"), [**s. 23(3)(a)**](/id/ukpga/2024/12/section/23/3/a "Go to Finance (No. 2) Act 2024 s. 23(3)(a)") [F3](#reference-key-dc234a4df90373086433ac8803a45b91 "Go back to reference for this commentary item")Words in [s. 50(3)](/id/ukpga/1994/23/section/50/3 "Go to s. 50(3)") substituted (24.5.2024) by [Finance (No. 2) Act 2024 (c. 12)](/id/ukpga/2024/12 "Finance (No. 2) Act 2024"), [**s. 23(3)(b)**](/id/ukpga/2024/12/section/23/3/b "Go to Finance (No. 2) Act 2024 s. 23(3)(b)") - [Previous: Provision](/ukpga/1994/23/section/49 " section 49") - [Next: Provision](/ukpga/1994/23/section/50A " section 50a") [Back to top](#top) ## Options/Help ### Print Options - #### PrintThe Whole Act - [PDF The Whole Act](#printLegislationModPdf) - [Web page The Whole Act](#printLegislationModHtm) - #### PrintThe Whole Part - [PDF The Whole Part ](/ukpga/1994/23/part/III/data.pdf) - [Web page The Whole Part ](/ukpga/1994/23/part/III/data.xht?view=snippet&wrap=true) - #### PrintThis Section only - [PDF This Section only ](/ukpga/1994/23/section/50/data.pdf) - [Web page This Section only ](/ukpga/1994/23/section/50/data.xht?view=snippet&wrap=true) ### You have chosen to open The Whole Act The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run. Would you like to continue? - [Continue to open](/ukpga/1994/23/data.xht?view=snippet&wrap=true) ### You have chosen to open The Whole Act as a PDF The Whole Act you have selected contains over 200 provisions and might take some time to download. Would you like to continue? - [Continue to open](/ukpga/1994/23/data.pdf) ### You have chosen to open the Whole Act The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run. Would you like to continue? - [Continue to open](/ukpga/1994/23) ### You have chosen to open Schedules only The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run. Would you like to continue? - [Continue to open](/ukpga/1994/23/schedules) [](#) ### Legislation is available in different versions: **Latest Available (revised):**The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. **Original (As Enacted or Made):** The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text. [](#) ### See additional information alongside the content **Geographical Extent:** Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’. **Show Timeline of Changes:** See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box. [](#) ### Opening Options

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