TABLE OF DERIVATIONS(This table is not part of the Regulations)

Notes:

1

This Table shows the derivation of the Regulations.

2

The following abbreviations are used in the Table:

AA

=The Value Added Tax (Annual Accounting) Regulations 1988

(S.I. 1988/886)

AR

=The Value Added Tax (Accounting and Records) Regulations 1989

(S.I. 1989/2248)

BDR

=The Value Added Tax (Bad Debt Relief) Regulations 1986

(S.I. 1986/335)

CA

=The Value Added Tax (Cash Accounting) Regulations 1987

(S.I. 1987/1427)

CT

=The Value Added Tax (Repayment to Community Traders) Regulations 1980

(S.I. 1980/1537)

DIY

=The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989

(S.I. 1989/2259)

ECSS

=The Value Added Tax (EC Sales Statements) Regulations 1992

(S.I. 1992/3096)

FRF

=The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992

(S.I. 1992/3103)

POA

=The Value Added Tax (Payments on Account) (No. 2) Regulations 1992

(S.I. 1992/1844)

RBD

=The Value Added Tax (Refunds for Bad Debts) Regulations 1991

(S.I. 1991/371)

RGA

=The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992

(S.I. 1992/3101)

RNMT

=The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992

S.I. 1992/3100

RS

=The Value Added Tax (Repayment Supplement) Regulations 1988

(S.I. 1988/1343)

SR

=The Value Added Tax (Supplies by Retailers) Regulations 1972

(S.I. 1972/1148)

TC

=The Value Added Tax (Repayments to Third Country Traders) Regulations 1987

(S.I. 1987/2015)

TS

=The Value Added Tax (Trading Stamps) Regulations 1973

(S.I. 1973/293)

VA

=The Value Added Tax (Valuation of Acquisitions) Regulations 1992

(S.I. 1992/3099)

VATGR

=The Value Added Tax (General) Regulations 1985

(S.I. 1985/886)

Provision

Derivation

New Regulation

Regulations

Old Regulation

1

VATGR

1

2

2

3

3

4

67

5

4

6

4

7

9

8

10

9

11

10

10A

11

10B

12

10C

13

12

14

13

15

14

16

15

17

15A

18

15B

19

15C

20

16

21

ECSS

1

22

2

23

3

24

AR RGA

1 2

25

VATGR

58

26

58A

27

59

28

61

29

62

30

63

31

AR

2, 2A

32

4

33

4A

34

5

35

VATGR

64

36

64C

37

AR

6

38

7

39

8

40

VATGR

60

41

58ZA, 60A

42

RGA

3

43

—

NEW

44

POA

2

45

4

46

5

47

6

48

7

49

AA

2

50

3

51

4

52

5

53

6

54

7

55

8

56

CA

2

57

3

58

4

59

5

60

6

61

7

62

8

63

9

64

10

65

12

66

SR

1

67

2

68

3

69

4

70

5

71

6

72

7

73

10

74

8

75

9

76

TS

2

77

3

78

4

79

5

80

6

81

VAT GR

17

82

18

83

18A

84

18B

85

19

86

20

87

20A

88

21

89

22

90

23

91

24

92

25

93

26

94

27

95

28

96

VA

2(3)

97

2(1), (2)

98

VAT GR

9A

99

29

100

29A

101

30

102

31

103

32

104

32A

105

33

106

33A

107

34

108

35

109

36

110

36A

111

37

112

37A

113

37B

114

37C

115

37D

116

37E

117

38

118

39

119

39B

120

40

121

39A

122

41

123

42

124

45

125

46

126

48

127

49

128

50

129

51

130

52

131

54

132

56

133

57

134

57A

135

57B

136

57D(1)

137

57D(2)

138

57DA

139

57E

140

57F

141

57G

142

57H

143

57I

144

57J

145

57K, 57L

146

RNMT

1

147

VAT GR

64B

148

64A

149

RNMT

2

150

3

151

4

152

5

153

6

154

7

155

VAT GR

57C

156

BDR

2

157

4

158

5

159

6

160

7

161

8

162

9

163

10

164

11

165

RBD

2

166

3

167

4

168

5

169

6

170

7

171

8

172

9

173

CT

2

174

3

175

4

176

5

177

6

178

7

179

8

180

9

181

10

182

11

183

12

184

13

185

TC

2

186

3

187

4

188

5

189

6

190

7

191

8

192

9

193

—

NEW

194

10

195

11

196

—

NEW

197

—

NEW

198

RS

4

199

5

200

DIY

2

201

3

202

FRF

1

203

2

204

3

205

4

206

5

207

6

208

7

209

8

210

9

211

10

212

VATGR

65

213

66