Business tax – notice

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.

Detail

This notice cancels and replaces Notice 700/14 (June 1999). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.