http://www.legislation.gov.uk/uksi/1995/2518/regulation/157
The Value Added Tax Regulations 1995
VAT
VALUE ADDED TAX
Statute Law Database
2024-05-20
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
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. 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. 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. 148A(9)(i)
(ii)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 63(b)(iii)
reg. 1
F1PART XVIIIBAD DEBT RELIEF (THE OLD SCHEME)
Annotations:
Amendments (Textual)
The making of a claim to the CommissionersF1157
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Pt. 18 revoked (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 9