ÑÇÖÞÉ«ÇéÍø

Commentary

V3.435 VAT and road fuel—fuel for private use

Part V3 Supplies, acquisitions and imports

Before 1 February 2014, tax on the supply or importation of fuel for private use was treated as input tax notwithstanding that the fuel was not used or to be used for the purposes of a business carried on by a taxable person, and no apportionment of tax fell to be made by reference to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:34