VAT Notice 700/14: video cassette films - rental and part-exchange

This notice explains how to account for VAT on the supply of pre-recorded video cassette films to the public under rental and part-exchange arrangements.



This notice cancels and replaces Notice 700/14 (January 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 23 January 2014
Last updated 29 September 2017 + show all updates
  1. The address for sending comments or suggestions to Customs and Indirect Tax Directorate has been updated.
  2. First published.