http://www.legislation.gov.uk/uksi/1995/2518/contents

The Value Added Tax Regulations 1995

VAT

VALUE ADDED TAX

Statute Law Database

2024-05-13

Expert Participation

2023-12-05

These Regulations revoke and remake, with certain amendments, all the regulations relating to VAT, namely—The Value Added Tax (Supplies by Retailers) Regulations 1972 (S.I. 1972/1148) (as amended)The Value Added Tax (Trading Stamps) Regulations 1973 (S.I. 1973/293)The Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537) (as amended)The Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (as amended)The Value Added Tax (Bad Debt Relief) Regulations 1986 (S.I. 1986/335) (as amended)The Value Added Tax (Cash Accounting) Regulations 1987 (S.I. 1987/1427) (as amended)The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (S.I. 1987/2015) (as amended)The Value Added Tax (Annual Accounting) Regulations 1988 (S.I. 1988/886) (as amended)The Value Added Tax (Repayment Supplement) Regulations 1988 (S.I. 1988/1343)The Value Added Tax (Accounting and Records) Regulations 1989 (S.I. 1989/2248) (as amended)The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 (S.I. 1989/2259)The Value Added Tax (Refunds for Bad Debts) Regulations 1991 (S.I. 1991/371)The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992 (S.I. 1992/3103)

The Value Added Tax Regulations 1995

Pt. 4B

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 3

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

Pt. 4

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 25

reg. 1

The Value Added Tax Regulations 1995

Pt. 11 heading

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 43

reg. 1

The Value Added Tax Regulations 1995

Pt. 12

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 48

reg. 1

The Value Added Tax Regulations 1995

Pt. 13

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 49

reg. 1

The Value Added Tax Regulations 1995

Pt. 20

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5

reg. 1

The Value Added Tax Regulations 1995

reg. 2(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 13(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 2(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 13(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 2(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 13(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(2)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(3)(d)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(3)(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 11

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 15

reg. 1

The Value Added Tax Regulations 1995

reg. 12

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 16

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1)(b) and word

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1A)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1B)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(3A)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(d)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(3E)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(e)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(6)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(f)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(2)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(7)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(8)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(d)

reg. 1

The Value Added Tax Regulations 1995

reg. 16(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 19

reg. 1

The Value Added Tax Regulations 1995

reg. 16A

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 20

reg. 1

The Value Added Tax Regulations 1995

reg. 17

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 21

reg. 1

The Value Added Tax Regulations 1995

reg. 18

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 22

reg. 1

The Value Added Tax Regulations 1995

reg. 19

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 23

reg. 1

The Value Added Tax Regulations 1995

reg. 20

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 24(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 20(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 24(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 24

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 27(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 24

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 27(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 25(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 28(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 25(4)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 28(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 26

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 29

reg. 1

The Value Added Tax Regulations 1995

reg. 29(2)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 29(2)(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 29(2)(f)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 29(4)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 31(1)(da)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 31(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 31(1)(e)-(g)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 31(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 31(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 31(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 32(3)(b)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(3)(a)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 32(4)(b)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(3)(a)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 33

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 33

reg. 1

The Value Added Tax Regulations 1995

reg. 33A

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 34

reg. 1

The Value Added Tax Regulations 1995

reg. 33B

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 35

reg. 1

The Value Added Tax Regulations 1995

reg. 36

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 36

reg. 1

The Value Added Tax Regulations 1995

reg. 39(2)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(4)(a)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 39(3)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(4)(b)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 40(1)(d)(iii)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(5)(b)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 41

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 38

reg. 1

The Value Added Tax Regulations 1995

reg. 42

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 39

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(1)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(4)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(6)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 55E(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 42

reg. 1

The Value Added Tax Regulations 1995

reg. 83

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 44

reg. 1

The Value Added Tax Regulations 1995

reg. 86(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 45

reg. 1

The Value Added Tax Regulations 1995

reg. 88(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 46

reg. 1

The Value Added Tax Regulations 1995

reg. 89

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 47

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(c)(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(d)(i)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 100

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 51

reg. 1

The Value Added Tax Regulations 1995

reg. 101(2)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 52(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 101(3)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 52(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 101(8)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 52(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 102(2A)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019 (revoked)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019

reg. 3

reg. 1

The Value Added Tax Regulations 1995

reg. 103(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 53

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(2)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 103B(3)(a)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019 (revoked)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019

reg. 4

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(b)(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(iii)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(b)(iii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(iv)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2B)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2C)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2D)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 116C

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 56

reg. 1

The Value Added Tax Regulations 1995

reg. 116G

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 57

reg. 1

The Value Added Tax Regulations 1995

reg. 118(c)(ii)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(3)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 118(ca)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(3)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 119(b)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(4)(a)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 119(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(4)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 145B

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 58

reg. 1

The Value Added Tax Regulations 1995

reg. 145H heading

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 59

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(2)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(4)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(b)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(4)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 145J(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 61

reg. 1

The Value Added Tax Regulations 1995

reg. 146-148

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 62

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(d)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(g)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(h)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(i)

(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(iii)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(10)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(12)-(16)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 149-155

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 64

reg. 1

The Value Added Tax Regulations 1995

reg. 205

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 76

reg. 1

The Value Added Tax Regulations 1995

reg. 206(1)(f)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 77(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 206(1)(h)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 77(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 208(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 78

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 1(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(a)(i)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 1(f)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 3(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(b)(i)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 3(d)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 4(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(c)(i)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 4(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(c)(ii)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 4(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(c)(iii)

reg. 1

The Value Added Tax Regulations 1995

reg. 53(2)(a)

The Value Added Tax (Amendment) (No. 2) Regulations 2003

reg. 4

reg. 1(1)

The Value Added Tax Regulations 1995

PART IPRELIMINARY

1Citation and commencement

2Interpretation—general

3Revocations and savings

4Requirement, direction, demand or permission

4AElectronic communication

4B(1) A specified communication is— (a) an application under section...

PART IIREGISTRATION AND PROVISIONS FOR SPECIAL CASES

5Registration and notification

6Transfer of a going concern

7Notice by partnership

8Representation of club, association or organisation

9Death, bankruptcy or incapacity of taxable person

10VAT representatives

11Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

12Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS

A13Interpretation of Part 3

13Obligation to provide a VAT invoice

13AElectronic invoicing

13BWhere a VAT invoice or part of a VAT invoice...

14Contents of VAT invoice

15Change of rate, credit notes

15AChange of rate, supplementary charge invoices

15BChange of liability: anti-forestalling invoices

15CChanges in consideration: debit notes and credit notes

16Retailers' invoices

16ASimplified invoices

16BRetailers' and simplified invoices: exceptions

17Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States

18Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

19Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

20General

PART IVEUROPEAN UNION SALES STATEMENTS

21Interpretation of Part IV

22Submission of statements

22ZZA(1) A taxable person must submit a statement to the...

22ZA(1) A taxable person must submit a statement to the...

22A(1) Every taxable person who has made a supply of...

22B(1) Where statements are to be submitted under regulation 22...

22C(1) Every taxable person who in any quarter makes a...

23Final statements

PART 4AREVERSE CHARGE SALES STATEMENTS

23AInterpretation of Part 4A

23BNotification of first relevant supply

23CSubmission of Statements

23DNotification of cessation and recommencement of relevant supplies

PART 4BPROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES

Interpretation of Part 4B

23E(1) In this Part— “ establishing Regulation ” means the...

23F(1) A responsible party shall provide the information in paragraph...

PART VACCOUNTING, PAYMENT AND RECORDS

24Interpretation of Part V

24AFor the purposes of this Part— (a) an increase in...

24BFor the purposes of this Part— (a) an increase in...

24C(1) For the purposes of regulations 24A and 24B, “payment”—...

25Making of returns

25A(A1) Where a person makes a return required by regulation...

26Accounting for VAT on an acquisition by reference to the value shown on an invoice

27Supplies under Schedule 4, paragraph 7

28Estimation of output tax

29Claims for input tax

30Persons acting in a representative capacity

31Records

31A(1) This regulation applies where a person—

31AAPreservation of records

31BWhere a person receives a supply of a description falling...

31CParagraph 10(2) of Schedule 11 to the Act shall apply...

32The VAT account

32ARecording and keeping of information in electronic form

32BExemption from the electronic recording requirements

32CElection not to be exempt

33The register of temporary movement of goods to and from other member States

33AA person making supplies of a description falling within article...

33BWhere a person of a description in article 6 of...

34Correction of errors

35Where a taxable person has made an error—

36Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT

37Claims for credit for, or repayment of, overstated or overpaid VAT

38Adjustments in the course of business

38ZA(1) Where— (a) there is a decrease in consideration for...

38AAdjustments where a supply becomes, or ceases to be, a supply to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud)

39Calculation of returns

40VAT to be accounted for on returns and payment of VAT

40AWhere the Commissioners in exercise of their power under section...

41Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable

42Accounting for VAT on the removal of goods

43Goods removed from warehousing regime

PART VAREIMBURSEMENT ARRANGEMENTS

43AInterpretation of Part VA

43BReimbursement arrangements—general

43CReimbursement arrangements—provisions to be included

43DNotifications and repayments to the Commissioners

43ERecords

43FProduction of records

43GUndertakings

43HReimbursement arrangements made before 11th February 1998

PART VIPAYMENTS ON ACCOUNT

44Interpretation of Part VI

45Payments on Account

46Save in a case to which regulation 48 applies, if...

46A(1) A payment on account and a payment in respect...

47Where a taxable person fails to make a payment on...

48— (1) The Commissioners shall notify a relevant division in...

PART VIIANNUAL ACCOUNTING

49Interpretation of Part VII

50Annual accounting scheme

51An authorised person shall, where in any given case the...

52Admission to the scheme

53(1) An authorised person shall continue to account for VAT...

54(1) The Commissioners may terminate an authorisation in any case...

55(1) The date from which an authorised person ceases to...

PART VIIAFLAT-RATE SCHEME FOR SMALL BUSINESSES

55AInterpretation of Part VIIA

55BFlat-rate scheme for small businesses

55CRelevant supplies and purchases

55DMethod of accounting

55EInput tax

55FExceptional claims for VAT relief

55GDetermining relevant turnover

55HAppropriate percentage

55JBReduced appropriate percentage for newly registered period

55KCategory of business

55KAAppropriate percentage for limited-cost traders

55LAdmission to scheme

55MWithdrawal from the scheme

55NNotification

55PTermination by the Commissioners

55QDate of withdrawal from the scheme

55RSelf-supply on withdrawal from scheme

55SAdjustments in respect of stock on hand at withdrawal from scheme

55TAmendment by notice

55UReverse charges

55VBad debt relief

PART VIIICASH ACCOUNTING

56Interpretation of Part VIII

57Cash accounting scheme

57A(1) A person shall not account for VAT in accordance...

58Admission to the scheme

59Without prejudice to the right of a person to withdraw...

60(1) Without prejudice to regulation 64 below, a person shall...

61(1) Subject to paragraph (2), a person who ceases to...

62Where a person operating the scheme becomes insolvent he shall...

63— (1) Where a person operating the scheme ceases business...

64Withdrawal from the scheme

64ABad debt relief

65Accounting

PART IXSUPPLIES BY RETAILERS

66Interpretation of Part IX

67Retail schemes

68The Commissioners may refuse to permit the value of taxable...

69No retailer may at any time use more than one...

69ANo retailer may use a scheme at any time for...

70Notification of use of a scheme

71Changing schemes

72Ceasing to use a scheme

73Supplies under Schedule 8, Group 1

74Supplies under Schedule 8, Group 12

75Change in VAT

PART XTRADING STAMPS

76Interpretation of Part X

77Trading stamp scheme

78. . . . . . . . . ....

79. . . . . . . . . ....

80. . . . . . . . . ....

PART XITIME OF SUPPLY AND TIME OF ACQUISITION

81Goods for private use and free supplies of services

82Services from outside the United Kingdom

82AGoods supplied by persons outside the United Kingdom

83Time of acquisition

84Supplies of land—special cases

85Leases treated as supplies of goods

86Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation

87Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation

88Supplier’s goods in possession of buyer

89Retention payments

90Continuous supplies of services

90AWhere— (a) relevant services are supplied for a period for...

90BWhere relevant services are treated as supplied on or after...

91Royalties and similar payments

92Supplies of services by barristers and advocates

93Supplies in the construction industry

94General

94AIn this Part a reference to receipt of payment (however...

94B(1) This regulation applies in relation to the following supplies...

95Supplies spanning change of rate etc.

PART XIIVALUATION OF ACQUISITIONS

96Interpretation of Part XII

97Valuation of acquisitions

PART XIIIPLACE OF SUPPLY

98Distance sales from Northern Ireland to the EU

PART XIVINPUT TAX AND PARTIAL EXEMPTION

99Interpretation of Part XIV and longer periods

100Nothing in this Part shall be construed as allowing a...

101Attribution of input tax to taxable supplies

102Use of other methods

102ZA(1) A taxable person who is required to make an...

102A(1) Notwithstanding the Commissioners’ powers to serve a notice under...

102B(1) Where this regulation applies, a taxable person shall calculate...

102C(1) Subject to regulation 102A, where a taxable person—

103Attribution of input tax to foreign and specified supplies

103AAttribution of input tax to investment gold

103BAttribution of input tax incurred on services and related goods used to make financial supplies

104Attribution of input tax on self-supplies

105Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies

105A(1) Subject to regulation 106ZA(1), where, in relation to a...

106(1) Where regulation 105A does not apply then, subject to...

106ZA(1) A taxable person who— (a) was entitled to attribute...

106A(1) This regulation applies where regulation 107A applies.

107Adjustment of attribution

107A(1) This regulation applies where a taxable person has made...

107B(1) Other than where input tax falls to be attributed...

107CFor the purposes of regulations 107A and 107B, a difference...

107DFor the purposes of regulations 107A and 107B a person...

107E(1) Regulations 107A and 107B shall not apply where the...

107FThe references in regulations 107C and 107E to an apportionment...

108— (1) This regulation applies where a taxable person has...

109— (1) This regulation applies where a taxable person has...

109A(1) This regulation applies where a taxable person—

110(1) Subject to paragraph (2) below, in this regulation, in...

111Exceptional claims for VAT relief

PART XVADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

112Interpretation of Part XV

113Capital items to which this Part applies

113A(1) This regulation applies where— (a) the owner of an...

114Period of adjustment

115Method of adjustment

116Ascertainment of taxable use of a capital item

PART 15AGOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE

116AApplication

116BInterpretation of this Part

116CEconomic life of goods

116DWhere the economic life of the interest of a person,...

116EValue of a relevant supply

116FWhere a prescribed accounting period in which a relevant supply...

116GLater increase in the full cost of goods

116HValue of relevant supplies made during a new economic life

116IValue of relevant supplies of goods which have two or more economic lives

116JTransitional provisions

116KThe person referred to in regulation 116J(b) is the person...

116LAn economic life of goods to which this regulation applies...

116MThe period referred to in regulation 116L is the period...

116NWhere a person has claimed deduction of input tax on...

116OApplication of this Part

PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN

117Interpretation of Part XVI

118Enactments excepted

119Regulations excepted

120EU legislation excepted

121Adaptations

121AIn the Customs (Import Duty) (EU Exit) Regulations 2018, Part...

121B. . . . . . . . . ....

121C. . . . . . . . . ....

121DModifications and exceptions for the application of returned goods relief

121ERepayment of import VAT to certain taxable persons

122Postal importations by registered persons in the course of business

123Temporary importations

124Reimportation of certain goods by non-taxable persons

125Reimportation of certain goods by taxable persons

126Reimportation of goods exported for treatment or process

127Supplies to export houses

128Export of freight containers

129Supplies to overseas persons

130...

131. . . . . . . . . ....

132Supplies to persons departing from Great Britain

133(1) The Commissioners may, on application by any person who...

PART 16ZAImportations, exportations and removals in respect of Northern Ireland

133AInterpretation

133ABEnactments excepted

133ACRegulations excepted

133ADUnion customs legislation excepted

133AEAdaptations

133AF(1) The application of Title III, Chapter 2 (guarantee for...

133AGThe application of the Customs Duties (Deferred Payment) Regulations 1976...

133AH(1) The application of the Union Customs Code in relation...

133AI(1) The application of the Union Customs Code, the Commission...

133AJAdaptations and exceptions for the application of returned goods relief in Northern Ireland

133AKTemporary importations into Northern Ireland

133ALNorthern Ireland: re-importation of goods exported for treatment or process

133AMExport of freight containers from Northern Ireland

133ANRepayments of import VAT to certain persons

133AO(1) This regulation applies where P— (a) is not a...

133AP(1) This regulation applies where— (a) P is a taxable...

133BSupplies to persons outside the relevant states

133CVAT Retail Export Scheme

133DSupplies to persons departing from the relevant states

133E(1) The Commissioners may, on application by any person who...

133FSupplies to persons taxable in a member State

133GThe zero-rating provided for by regulation 133F shall be revoked...

133HAdditional provision in relation to importations, exportations and removals in respect of Northern Ireland

133ISupplies of goods subject to excise duty to persons who are not taxable in a member state

133JScope of territories

133KEntry and exit formalities and use of the internal Community transit procedure in Northern Ireland

133LCustoms and excise legislation to be applied in Northern Ireland

133M(1) Where goods are imported into the United Kingdom by...

133N(1) Subject to paragraph (2), where goods are exported from...

134Supplies to persons taxable in another member State

134AThe zero-rating provided for by regulation 134 shall be revoked...

135Supplies of goods subject to excise duty to persons who are not taxable in another member State

136Territories to be treated as excluded from or included in the territory of the European Union and of the member States

137For the purposes of the Act the following territories shall...

138— (1) For the purposes of the Act the territory...

139For the purposes of the Act the following territories shall...

140Entry and exit formalities

141Use of the internal Union transit procedure

142Customs and excise legislation to be applied

143Where goods are imported into the United Kingdom from the...

144Where goods are exported from the United Kingdom to the...

145— (1) Subject to paragraph (2) below, where goods are...

PART XVI(A)FISCAL AND OTHER WAREHOUSING REGIMES

145AInterpretation of Part XVI(A)

145BFiscal warehousing certificates

145CCertificates connected with services in fiscal or other warehousing regimes

145DVAT invoices relating to services performed in fiscal or other warehousing regimes

145EFiscal warehousing regimes

145FThe fiscal warehousing record and stock control

145GFiscal warehousing transfers in Great Britain

145HRemoval of goods from a fiscal warehousing regime and transfers outside Great Britain

145I(1) A fiscal warehousekeeper shall not remove or allow the...

145JPayment on removal of goods from a fiscal warehousing regime

145KPlace of supply of goods subject to warehousing regime

PART 16BNorthern Ireland fiscal and other Northern Ireland warehousing regimes

145LNorthern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications

145MInterpretation

145NNorthern Ireland fiscal warehousing transfers

145ORemoval of goods from a Northern Ireland fiscal warehousing regime and transfers

145PIn regulation 145I(2), read the reference to section 18D(2) as...

145QPayment on removal of goods from a Northern Ireland fiscal warehousing regime

145RPlace of supply of goods subject to a Northern Ireland warehousing regime

145SFiscal warehousing certificates

145TNorthern Ireland: modification of Schedule 1A

145UModification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

PART XVIIMEANS OF TRANSPORT

146Interpretation of Part XVII

147First entry into service of a means of transport

148Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT

148ANotification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT

149Refunds in relation to new means of transport

150The claim shall be made at, or sent to, any...

151The claim shall contain the following information—

152The claim shall be accompanied by the following documents—

153The claim shall include a declaration, signed by the claimant...

154The claim shall be completed by the submission to the...

155Supplies of new means of transport to persons departing Northern Ireland for a member State

PART XVIIIBAD DEBT RELIEF (THE OLD SCHEME)

156Interpretation of Part XVIII

157The making of a claim to the Commissioners

158Evidence required of the claimant in support of the claim

159. . . . . . . . . ....

160Preservation of documents and records and duty to produce

161Set-off of amounts between the claimant and the debtor

162Determination of outstanding amount of consideration in money

163Repayment of a refund

164Proving in the insolvency in Scotland

PART XIXBAD DEBT RELIEF (THE NEW SCHEME)

165Interpretation of Part XIX

165ATime within which a claim must be made

166The making of a claim to the Commissioners

166AAThe making of a claim to the Commissioners: special accounting schemes

166ANotice to purchaser of claim

167Evidence required of the claimant in support of the claim

168Records required to be kept by the claimant

169Preservation of documents and records and duty to produce

170Attribution of payments

170A(1) This regulation applies where— (a) the claimant made a...

171Repayment of a refund

171ACalculation of repayment where reduction in consideration: special accounting schemes

171BTiming and method of repayments: special accounting schemes

172Writing off debts

172AWriting off debts—margin schemes

172BWriting off debts—tour operators margin scheme

PART XIXAREPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

172ZCApplication

172CInterpretation of Part XIXA

172DRepayment of input tax

172ERestoration of an entitlement to credit for input tax

PART XIXBREPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

172FApplication

172GInterpretation

172HRepayment of input tax

172IRestoration of an entitlement to credit for input tax

172JAttribution of payments

PART 19CADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES

172KThis Part applies where a person is entitled, by virtue...

172LAdjustment of output tax

172MReadjustment of output tax

172NNone of the circumstances to which this Part applies is...

PART XXREPAYMENTS TO COMMUNITY TRADERS

173Interpretation of Part XX

173ARepayments of VAT

173B(1) The VAT referred to in regulation 173A is VAT...

173C(1) This regulation applies to VAT charged on the goods...

173D(1) This regulation applies where— (a) a claim (“the original...

173EPersons to whom this Part applies

173FTime when VAT is incurred

173GRepayment period

173HMinimum total claim for a repayment period

173IRequirements for a claim for repayment of VAT

173JWhere a claim for repayment of VAT under this Part...

173KThe supplies or importations referred to in regulation 173J are—...

173LContents of a repayment application

173MIn respect of every importation of goods or supply in...

173NThe fraction referred to in regulation 173M(g) is the fraction...

173O(1) The nature of the goods or services in respect...

173PDay by which a claim under this Part must be made

173QNotification of entitlement to repayment

173RRequests for further information or a document

173SRelevant period applicable to any VAT for which repayment is claimed

173TExtension of the relevant period by virtue of the making of a request for information or a document

173UExtension of the relevant period where more than one request for information or a document is made in relation to the same VAT

173VTime when a repayment of VAT must be made

173WInterest on late payments

173XWhere— (a) any amount has been paid to any person...

180Deduction of bank charges

181Treatment of claim ...

182. . . . . . . . . ....

183... Incorrect claims

184Where any sum has been repaid to a claimant as...

PART 20ARepayments to EU traders incurring VAT on goods in Northern Ireland

184AApplication of this Part

184BIn regulation 173 (interpretation of Part 20) read there as...

184CFor paragraph (1) of regulation 173B read—

184DFor paragraph (2) of regulation 173B read—

184EIn regulation 173C, read “goods or services” in both places...

184FFor regulation 173E (persons to whom this Part applies), read—...

184GIn regulation 173F (time when VAT is incurred), read “supply...

184HIn regulation 173K, read “supply of goods or services” as...

184IFor paragraph (2) of regulation 173L (contents of a repayment...

184JIn regulation 173M— (a) for paragraphs (b) and (c) read—...

184KFor regulation 173O read— “173O. The nature of the goods...

184KAIn regulation 173W(3), for “section 78 of the Act” read...

184KBFor regulation 173X read— (1) Where— (a) any amount has been paid to any...

PART 20BObligation on Commissioners to forward claims to member States

184LThe Commissioners must make arrangements for dealing with applications made...

PART XXIREPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM

185Interpretation of Part XXI

186Repayments of VAT

187VAT representatives

188Persons to whom this Part applies

189Supplies and importations to which this Part applies

190VAT which will not be repaid

191Method of claiming

192Time within which a claim must be made

193Deduction of bank charges

194Treatment of claim ...

195. . . . . . . . . ....

196False, altered or incorrect claims

197Where any sum has been repaid to a claimant as...

PART XXIIREPAYMENT SUPPLEMENT

198Computation of period

199Duration of period

PART XXIIIREFUNDS TO “DO-IT-YOURSELF” BUILDERS

200Interpretation of Part XXIII

201Method and time for making claim

201AThe relevant form for the purposes of a claim is—...

PART XXIVFLAT-RATE SCHEME FOR FARMERS

202Interpretation of Part XXIV

203Flat-rate scheme

204Admission to the scheme

205Certification

206Cancellation of certificates

206ANotification to Commissioners

207Death, bankruptcy or incapacity of certified person

208Further certification

209Claims by taxable persons for amounts to be treated as credits for input tax

210Duty to keep records

211Production of records

PART XXVDISTRESS AND DILIGENCE

A212In this Part— “Job Band” followed by a number between...

212Distress

213Diligence

PART 26UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns

214Interpretation

215Registration requests: Non-Union scheme

216Registration requests: Union scheme

217Registration requests: declaration

218Communications with the Commissioners

PART 27NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

219In this Part, “tax period” has the meaning given by...

220Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made

221Claims in respect of overpaid VAT

222Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period

223Scheme participants who are also taxable persons: disapplication of paragraph 17(1)

SCHEDULE 1

SCHEDULE 1A

1Goods in and out of a fiscal warehouse and its...

2Specified services performed in a fiscal warehouse It shall accurately...

3Documents relating to transfers and specified services

4Procedures where transfers are not completed (a) It shall be...

5Removals from a fiscal warehousing regime (a) It shall identify...

6Miscellaneous (a) It shall incorporate any modifications to the features...

SCHEDULE 2REVOCATIONS

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

1Notes:

2The following abbreviations are used in the Table: AA =The...

1995 No. 2518

VALUE ADDED TAX

The Value Added Tax Regulations 1995

Made27th September 1995

Laid before the House of Commons28th September 1995

Coming into force20th October 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(4), 6(14), 7(9), 8(4), 12(3), 14(3), 16(1) and (2), 18(5) and (5A), 24(3), (4) and (6), 25(1), (4) and (6), 26(1), (3) and (4), 28(3), (4) and (5), 30(8), 35(2), 36(5), 37(3) and (4), 38, 39(1), 40(3), 46(2) and (4), 48(3)(b), (4) and (6), 49(2) and (3), 52, 54(1), (2), (3) and (6), 58, 79(3), 80(6), 88(3) and (5), 92(4), 93(1) and (2), 95(5) and 97(1) of, and paragraph 17 of Schedule 1, paragraph 9 of Schedule 2, paragraph 10 of Schedule 3, paragraphs 2(1) and (2) of Schedule 7, and paragraphs 2(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11) and (12), 5(4) and (9), 6(1) and (2) and 7(1) of Schedule 11 to, the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations:C2 C1

Annotations:

Modifications etc. (not altering text)

Regulations modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(7) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))

Regulations modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 18 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))