Author Description

Contains the full text of the Goods and Services Tax Act 1985 (as amended), together with the Goods and Services Tax (Grants and Subsidies) Order 1992 and the Goods and Services Tax (Local Authorities Accounting on Payments Basis) Order 2001. Consolidates all amendments passed before 1 January 2005 into the text of the Act, including the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004.