Commencement Information
I1Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2
I2Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)
I3Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)
I4Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2
I5Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2
I6Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)
I7Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))
I8Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3
I9Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2
I10Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)
I11Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31
I12Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2
I13Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2
I14Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)
I15Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)
I16Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2
Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34)
Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29
I17Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)
I18Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)
I19Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2
I20Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2
I21Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2
Textual Amendments
F1Sch. 54 Pt. 2A inserted (1.1.2023 for specified purposes) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 3(3); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)
Modifications etc. (not altering text)
C1Sch. 54 Pt. 2A modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11C (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2)))
12DU.K.In this Part of this Schedule—
“prescribed accounting period” has the same meaning as in VATA 1994;
“relevant VAT return” means the VAT return for the prescribed accounting period to which the VAT credit relates;
“VAT credit” has the same meaning as in VATA 1994;
“VAT return” means a return required to be made by regulations under VATA 1994.]