value-added tax (VAT) a tax levied on the supply of goods or ser- vices in the UK and on the importation of goods into the UK. The imposition of VAT was required as a condition of the UK's entry into the European Community, and the original provisions were contained in the Finance Act 1972; the basic statutory provisions are now consolidated in the Value Added Tax Act 1983. Corresponding taxes exist in all other EC member states, and a similar (although not identical) Goods and Services Tax is levied in New Zealand and Canada.

• citator
• citizen's arrest
• citizenship
• City Code on Takeovers and Mergers
• City Panel
• Civil Bill
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• claim form
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• clam
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• class action
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• clause
• Clayton Act
• Clayton's case, the rule in