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

The Value Added Tax Regulations 1995

VAT

King's Printer of Acts of Parliament

2021-05-11

VALUE ADDED TAX

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

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 section 14(1) supplies by intermediate suppliers

12Notification of intended section 14(2) supplies by persons belonging in other member States

PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS

13Obligation to provide a VAT invoice

14Contents of VAT invoice

15Change of rate, credit notes

16Retailers' invoices

17Section 14(6) supplies to persons belonging in other member States

18Section 14(1) supplies by intermediate suppliers

19Section 14(2) supplies by persons belonging in other member States

20General

PART IVEC SALES STATEMENTS

21Interpretation of Part IV

22Submission of statements

23Final statements

PART VACCOUNTING, PAYMENT AND RECORDS

24Interpretation of Part V

25Making of returns

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

32The VAT account

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

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 recovery of overpaid VAT

38Adjustments in the course of business

39Calculation of returns

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

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 VIPAYMENTS ON ACCOUNT

44Interpretation of Part VI

45Payments on Account

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

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

51Admission to the scheme

52— (1) An authorised person may start to use the...

53An authorised person who ceases to operate the scheme either...

54Where an authorised person becomes insolvent and ceases to trade,...

55Expulsion from the scheme

PART VIIICASH ACCOUNTING

56Interpretation of Part VIII

57Cash accounting scheme

58Admission to the scheme

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

60— (1) A person who becomes eligible to begin to...

61A person who ceases to operate the scheme either of...

62Where a person operating the scheme becomes insolvent and ceases...

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

64Withdrawal from the scheme

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...

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

78The method of calculating the consideration referred to in regulation...

79For the purposes of regulation 78, any amount charged by...

80This Part shall not apply in any case where a...

PART XITIME OF SUPPLY AND TIME OF ACQUISITION

81Goods for private use and free supplies of services

82Services from 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 ventilation

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

88Supplier’s goods in possession of buyer

89Retention payments

90Continuous supplies of services

91Royalties and similar payments

92Supplies of services by barristers and advocates

93Supplies in the construction industry

94General

95Supplies spanning change of rate etc.

PART XIIVALUATION OF ACQUISITIONS

96Interpretation of Part XII

97Valuation of acquisitions

PART XIIIPLACE OF SUPPLY

98Distance sales from the United Kingdom

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

103Attribution of input tax to foreign and specified supplies

104Attribution of input tax on self-supplies

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

106— (1) Where in any prescribed accounting period or in...

107Adjustment of attribution

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

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

110— (1) In this regulation and regulations 108 and 109—...

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

114Period of adjustment

115Method of adjustment

116Ascertainment of taxable use of a capital item

PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS

117Interpretation of Part XVI

118Enactments excepted

119Regulations excepted

120Community legislation excepted

121Adaptations

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

130Supplies to persons departing from the member States

131— (1) Where the Commissioners are satisfied that—

132The Commissioners may, on application by an overseas visitor who...

133The Commissioners may, on application by any person who intends...

134Supplies to persons taxable in another member State

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 Community 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 Community 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 XVIINEW MEANS OF TRANSPORT

146Interpretation of Part XVII

147First entry into service of a means of transport

148Notification of acquisition of new means of transport by non-taxable persons 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 to another 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— (1) In the case of the appointment of a...

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

166The making of a claim to the Commissioners

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

171Repayment of a refund

172Writing off debts

PART XXREPAYMENTS TO COMMUNITY TRADERS

173Interpretation of Part XX

174Repayment of VAT

175Persons to whom this Part applies

176Supplies and importations to which this Part applies

177VAT which will not be repaid

178Method of claiming

179Time within which a claim must be made

180Deduction of bank charges

181Treatment of claim and repayment claimed

182For the purpose of section 83(c) of the Act repayments...

183False, altered or incorrect claims

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

PART XXIREPAYMENTS TO THIRD COUNTRY TRADERS

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 and repayment claimed

195For the purpose of section 83(c) of the Act repayments...

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

PART XXIVFLAT-RATE SCHEME FOR FARMERS

202Interpretation of Part XXIV

203Flat-rate scheme

204Admission to the scheme

205Certification

206Cancellation of certificates

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

212Distress

213Diligence

SCHEDULE 1

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: