Chwilio Deddfwriaeth

The Value Added Tax Regulations 1995

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax Regulations 1995. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation—general

    3. 3.Revocations and savings

    4. 4.Requirement, direction, demand or permission

  3. PART II REGISTRATION AND PROVISIONS FOR SPECIAL CASES

    1. 5.Registration and notification

    2. 6.Transfer of a going concern

    3. 7.Notice by partnership

    4. 8.Representation of club, association or organisation

    5. 9.Death, bankruptcy or incapacity of taxable person

    6. 10.VAT representatives

    7. 11.Notification of intended section 14(1) supplies by intermediate suppliers

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

  4. PART III VAT INVOICES AND OTHER INVOICING REQUIREMENTS

    1. A13.Interpretation of Part 3

    2. 13.Obligation to provide a VAT invoice

    3. 13A.Electronic invoicing

    4. 13B.Where a VAT invoice or part of a VAT invoice...

    5. 14.Contents of VAT invoice

    6. 15.Change of rate, credit notes

    7. 15A.Change of rate, supplementary charge invoices

    8. 16.Retailers' invoices

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

    10. 18.Section 14(1) supplies by intermediate suppliers

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

    12. 20.General

  5. PART IV EC SALES STATEMENTS

    1. 21.Interpretation of Part IV

    2. 22.Submission of statements

    3. 22A.(1) Every taxable person who has made a supply of...

    4. 22B.(1) Where statements are to be submitted under regulation 22...

    5. 22C.(1) Every taxable person who in any quarter makes a...

    6. 23.Final statements

  6. PART 4A REVERSE CHARGE SALES STATEMENTS

    1. 23A.Interpretation of Part 4A

    2. 23B.Notification of first relevant supply

    3. 23C.Submission of Statements

    4. 23D.Notification of cessation and recommencement of relevant supplies

  7. PART 4B PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES

    1. Interpretation of Part 4B

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

      2. 23F.(1) A responsible party shall provide the information in paragraph...

  8. PART V ACCOUNTING, PAYMENT AND RECORDS

    1. 24.Interpretation of Part V

    2. 25.Making of returns

    3. 25A.(1) Where a person makes a return required by regulation...

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

    5. 27.Supplies under Schedule 4, paragraph 7

    6. 28.Estimation of output tax

    7. 29.Claims for input tax

    8. 30.Persons acting in a representative capacity

    9. 31.Records

    10. 31A.(1) This regulation applies where a person—

    11. 31B.Where a person receives a supply of a description falling...

    12. 31C.Paragraph 10(2) of Schedule 11 to the Act shall apply...

    13. 32.The VAT account

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

    15. 33A.A person making supplies of a description falling within article...

    16. 33B.Where a person of a description in article 6 of...

    17. 34.Correction of errors

    18. 35.Where a taxable person has made an error—

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

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

    21. 38.Adjustments in the course of business

    22. 38A.Adjustments 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 intra-community fraud)

    23. 39.Calculation of returns

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

    25. 40A.Where the Commissioners in exercise of their power under section...

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

    27. 42.Accounting for VAT on the removal of goods

    28. 43.Goods removed from warehousing regime

  9. PART VA REIMBURSEMENT ARRANGEMENTS

    1. 43A.Interpretation of Part VA

    2. 43B.Reimbursement arrangements—general

    3. 43C.Reimbursement arrangements—provisions to be included

    4. 43D.Notifications and repayments to the Commissioners

    5. 43E.Records

    6. 43F.Production of records

    7. 43G.Undertakings

    8. 43H.Reimbursement arrangements made before 11th February 1998

  10. PART VI PAYMENTS ON ACCOUNT

    1. 44.Interpretation of Part VI

    2. 45.Payments on Account

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

    4. 46A.(1) A payment on account and a payment in respect...

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

    6. 48.— (1) The Commissioners shall notify a relevant division in...

  11. PART VII ANNUAL ACCOUNTING

    1. 49.Interpretation of Part VII

    2. 50.Annual accounting scheme

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

    4. 52.Admission to the scheme

    5. 53.(1) An authorised person shall continue to account for VAT...

    6. 54.(1) The Commissioners may terminate an authorisation in any case...

    7. 55.(1) The date from which an authorised person ceases to...

  12. PART VIIA FLAT-RATE SCHEME FOR SMALL BUSINESSES

    1. 55A.Interpretation of Part VIIA

    2. 55B.Flat-rate scheme for small businesses

    3. 55C.Relevant supplies and purchases

    4. 55D.Method of accounting

    5. 55E.Input tax

    6. 55F.Exceptional claims for VAT relief

    7. 55G.Determining relevant turnover

    8. 55H.Appropriate percentage

    9. 55JB.Reduced appropriate percentage for newly registered period

    10. 55K.Category of business

    11. 55L.Admission to scheme

    12. 55M.Withdrawal from the scheme

    13. 55N.Notification

    14. 55P.Termination by the Commissioners

    15. 55Q.Date of withdrawal from the scheme

    16. 55R.Self-supply on withdrawal from scheme

    17. 55S.Adjustments in respect of stock on hand at withdrawal from scheme

    18. 55T.Amendment by notice

    19. 55U.Reverse charges

    20. 55V.Bad debt relief

  13. PART VIII CASH ACCOUNTING

    1. 56.Interpretation of Part VIII

    2. 57.Cash accounting scheme

    3. 57A.(1) A person shall not account for VAT in accordance...

    4. 58.Admission to the scheme

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

    6. 60.(1) Without prejudice to regulation 64 below, a person shall...

    7. 61.(1) Subject to paragraph (2), a person who ceases to...

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

    9. 63.— (1) Where a person operating the scheme ceases business...

    10. 64.Withdrawal from the scheme

    11. 64A.Bad debt relief

    12. 65.Accounting

  14. PART IX SUPPLIES BY RETAILERS

    1. 66.Interpretation of Part IX

    2. 67.Retail schemes

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

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

    5. 69A.No retailer may use a scheme at any time for...

    6. 70.Notification of use of a scheme

    7. 71.Changing schemes

    8. 72.Ceasing to use a scheme

    9. 73.Supplies under Schedule 8, Group 1

    10. 74.Supplies under Schedule 8, Group 12

    11. 75.Change in VAT

  15. PART X TRADING STAMPS

    1. 76.Interpretation of Part X

    2. 77.Trading stamp scheme

    3. 78.. . . . . . . . . ....

    4. 79.. . . . . . . . . ....

    5. 80.. . . . . . . . . ....

  16. PART XI TIME OF SUPPLY AND TIME OF ACQUISITION

    1. 81.Goods for private use and free supplies of services

    2. 82.Services from outside the United Kingdom

    3. 82A.Goods supplied by persons outside the United Kingdom

    4. 83.Time of acquisition

    5. 84.Supplies of land—special cases

    6. 85.Leases treated as supplies of goods

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

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

    9. 88.Supplier’s goods in possession of buyer

    10. 89.Retention payments

    11. 90.Continuous supplies of services

    12. 90A.Where— (a) relevant services are supplied for a period for...

    13. 90B.Where relevant services are treated as supplied on or after...

    14. 91.Royalties and similar payments

    15. 92.Supplies of services by barristers and advocates

    16. 93.Supplies in the construction industry

    17. 94.General

    18. 94A.In this Part a reference to receipt of payment (however...

    19. 94B.(1) This regulation applies in relation to the following supplies...

    20. 95.Supplies spanning change of rate etc.

  17. PART XII VALUATION OF ACQUISITIONS

    1. 96.Interpretation of Part XII

    2. 97.Valuation of acquisitions

  18. PART XIII PLACE OF SUPPLY

    1. 98.Distance sales from the United Kingdom

  19. PART XIV INPUT TAX AND PARTIAL EXEMPTION

    1. 99.Interpretation of Part XIV and longer periods

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

    3. 101.Attribution of input tax to taxable supplies

    4. 102.Use of other methods

    5. 102ZA.(1) A taxable person who is required to make an...

    6. 102A.(1) Notwithstanding the Commissioners’ powers to serve a notice under...

    7. 102B.(1) Where this regulation applies, a taxable person shall calculate...

    8. 102C.(1) Subject to regulation 102A, where a taxable person—

    9. 103.Attribution of input tax to foreign and specified supplies

    10. 103A.Attribution of input tax to investment gold

    11. 103B.Attribution of input tax incurred on services and related goods used to make financial supplies

    12. 104.Attribution of input tax on self-supplies

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

    14. 105A.(1) Subject to regulation 106ZA(1), where, in relation to a...

    15. 106.(1) Where regulation 105A does not apply then, subject to...

    16. 106ZA.(1) A taxable person who— (a) was entitled to attribute...

    17. 106A.(1) This regulation applies where regulation 107A applies.

    18. 107.Adjustment of attribution

    19. 107A.(1) This regulation applies where a taxable person has made...

    20. 107B.(1) Other than where input tax falls to be attributed...

    21. 107C.For the purposes of regulations 107A and 107B, a difference...

    22. 107D.For the purposes of regulations 107A and 107B a person...

    23. 107E.(1) Regulations 107A and 107B shall not apply where the...

    24. 107F.The references in regulations 107C and 107E to an apportionment...

    25. 108.— (1) This regulation applies where a taxable person has...

    26. 109.— (1) This regulation applies where a taxable person has...

    27. 110.(1) Subject to paragraph (2) below, in this regulation, in...

    28. 111.Exceptional claims for VAT relief

  20. PART XV ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

    1. 112.Interpretation of Part XV

    2. 113.Capital items to which this Part applies

    3. 114.Period of adjustment

    4. 115.Method of adjustment

    5. 116.Ascertainment of taxable use of a capital item

  21. PART 15A GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE

    1. 116A.Application

    2. 116B.Interpretation of this Part

    3. 116C.Economic life of goods

    4. 116D.Where the economic life of the interest of a person,...

    5. 116E.Value of a relevant supply

    6. 116F.Where a prescribed accounting period in which a relevant supply...

    7. 116G.Later increase in the full cost of goods

    8. 116H.Value of relevant supplies made during a new economic life

    9. 116I.Value of relevant supplies of goods which have two or more economic lives

    10. 116J.Transitional provisions

    11. 116K.The person referred to in regulation 116J(b) is the person...

    12. 116L.An economic life of goods to which this regulation applies...

    13. 116M.The period referred to in regulation 116L is the period...

    14. 116N.Where a person has claimed deduction of input tax on...

  22. PART XVI IMPORTATIONS, EXPORTATIONS AND REMOVALS

    1. 117.Interpretation of Part XVI

    2. 118.Enactments excepted

    3. 119.Regulations excepted

    4. 120.Community legislation excepted

    5. 121.Adaptations

    6. 121A.(1) The application of the Customs Duties (Deferred Payment) Regulations...

    7. 121B.(1) The application of Council Regulation ( EEC ) No...

    8. 121C.(1) The application of Commission Regulation ( EEC ) No...

    9. 121D.Adaptations and exceptions for the application of returned goods relief

    10. 122.Postal importations by registered persons in the course of business

    11. 123.Temporary importations

    12. 124.Reimportation of certain goods by non-taxable persons

    13. 125.Reimportation of certain goods by taxable persons

    14. 126.Reimportation of goods exported for treatment or process

    15. 127.Supplies to export houses

    16. 128.Export of freight containers

    17. 129.Supplies to overseas persons

    18. 130.Supplies to persons departing from the member States

    19. 131.— (1) Where the Commissioners are satisfied that—

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

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

    22. 134.Supplies to persons taxable in another member State

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

    24. 136.Territories to be treated as excluded from or included in the territory of the Community and of the member States

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

    26. 138.— (1) For the purposes of the Act the territory...

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

    28. 140.Entry and exit formalities

    29. 141.Use of the internal Community transit procedure

    30. 142.Customs and excise legislation to be applied

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

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

    33. 145.— (1) Subject to paragraph (2) below, where goods are...

  23. PART XVI(A) FISCAL AND OTHER WAREHOUSING REGIMES

    1. 145A.Interpretation of Part XVI(A)

    2. 145B.Fiscal warehousing certificates

    3. 145C.Certificates connected with services in fiscal or other warehousing regimes

    4. 145D.VAT invoices relating to services performed in fiscal or other warehousing regimes

    5. 145E.Fiscal warehousing regimes

    6. 145F.The fiscal warehousing record and stock control

    7. 145G.Fiscal warehousing transfers in the United Kingdom

    8. 145H.Removal of goods from a fiscal warehousing regime and transfers overseas

    9. 145I.(1) A fiscal warehousekeeper shall not remove or allow the...

    10. 145J.Payment on removal of goods from a fiscal warehousing regime

    11. 145K.Place of supply of goods subject to warehousing regime

  24. PART XVII NEW MEANS OF TRANSPORT

    1. 146.Interpretation of Part XVII

    2. 147.First entry into service of a means of transport

    3. 148.Notification of acquisition of new means of transport by non-taxable persons and payment of VAT

    4. 149.Refunds in relation to new means of transport

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

    6. 151.The claim shall contain the following information—

    7. 152.The claim shall be accompanied by the following documents—

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

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

    10. 155.Supplies of new means of transport to persons departing to another member State

  25. PART XVIII BAD DEBT RELIEF (THE OLD SCHEME)

    1. 156.Interpretation of Part XVIII

    2. 157.The making of a claim to the Commissioners

    3. 158.Evidence required of the claimant in support of the claim

    4. 159.. . . . . . . . . ....

    5. 160.Preservation of documents and records and duty to produce

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

    7. 162.Determination of outstanding amount of consideration in money

    8. 163.Repayment of a refund

    9. 164.Proving in the insolvency in Scotland

  26. PART XIX BAD DEBT RELIEF (THE NEW SCHEME)

    1. 165.Interpretation of Part XIX

    2. 165A.Time within which a claim must be made

    3. 166.The making of a claim to the Commissioners

    4. 166A.Notice to purchaser of claim

    5. 167.Evidence required of the claimant in support of the claim

    6. 168.Records required to be kept by the claimant

    7. 169.Preservation of documents and records and duty to produce

    8. 170.Attribution of payments

    9. 170A.(1) This regulation applies where— (a) the claimant made a...

    10. 171.Repayment of a refund

    11. 172.Writing off debts

    12. 172A.Writing off debts—margin schemes

    13. 172B.Writing off debts—tour operators margin scheme

  27. PART XIXA REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

    1. 172ZC.Application

    2. 172C.Interpretation of Part XIXA

    3. 172D.Repayment of input tax

    4. 172E.Restoration of an entitlement to credit for input tax

  28. PART XIXB REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

    1. 172F.Application

    2. 172G.Interpretation

    3. 172H.Repayment of input tax

    4. 172I.Restoration of an entitlement to credit for input tax

    5. 172J.Attribution of payments

  29. PART 19C ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES

    1. 172K.This Part applies where a person is entitled, by virtue...

    2. 172L.Adjustment of output tax

    3. 172M.Readjustment of output tax

    4. 172N.None of the circumstances to which this Part applies is...

  30. PART XX REPAYMENTS TO COMMUNITY TRADERS

    1. 173.Interpretation of Part XX

    2. 173A.Repayments of VAT

    3. 173B.(1) The VAT referred to in regulation 173A is VAT...

    4. 173C.(1) This regulation applies to VAT charged on the goods...

    5. 173D.(1) This regulation applies where— (a) a claim (“the original...

    6. 173E.Persons to whom this Part applies

    7. 173F.Time when VAT is incurred

    8. 173G.Repayment period

    9. 173H.Minimum total claim for a repayment period

    10. 173I.Requirements for a claim for repayment of VAT

    11. 173J.Where a claim for repayment of VAT under this Part...

    12. 173K.The supplies or importations referred to in regulation 173J are—...

    13. 173L.Contents of a repayment application

    14. 173M.In respect of every importation of goods or supply in...

    15. 173N.The fraction referred to in regulation 173M(g) is the fraction...

    16. 173O.(1) The nature of the goods or services in respect...

    17. 173P.Day by which a claim under this Part must be made

    18. 173Q.Notification of entitlement to repayment

    19. 173R.Requests for further information or a document

    20. 173S.Relevant period applicable to any VAT for which repayment is claimed

    21. 173T.Extension of the relevant period by virtue of the making of a request for information or a document

    22. 173U.Extension of the relevant period where more than one request for information or a document is made in relation to the same VAT

    23. 173V.Time when a repayment of VAT must be made

    24. 173W.Interest on late payments

    25. 173X.Where— (a) any amount has been paid to any person...

    26. 174....

    27. 175....

    28. 176....

    29. 177....

    30. 178....

    31. 179....

    32. 180.Deduction of bank charges

    33. 181.Treatment of claim ...

    34. 182.. . . . . . . . . ....

    35. 183.... Incorrect claims

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

  31. PART XXI REPAYMENTS TO THIRD COUNTRY TRADERS

    1. 185.Interpretation of Part XXI

    2. 186.Repayments of VAT

    3. 187.VAT representatives

    4. 188.Persons to whom this Part applies

    5. 189.Supplies and importations to which this Part applies

    6. 190.VAT which will not be repaid

    7. 191.Method of claiming

    8. 192.Time within which a claim must be made

    9. 193.Deduction of bank charges

    10. 194.Treatment of claim ...

    11. 195.. . . . . . . . . ....

    12. 196.False, altered or incorrect claims

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

  32. PART XXII REPAYMENT SUPPLEMENT

    1. 198.Computation of period

    2. 199.Duration of period

  33. PART XXIII REFUNDS TO “DO-IT-YOURSELF” BUILDERS

    1. 200.Interpretation of Part XXIII

    2. 201.Method and time for making claim

    3. 201A.The relevant form for the purposes of a claim is—...

  34. PART XXIV FLAT-RATE SCHEME FOR FARMERS

    1. 202.Interpretation of Part XXIV

    2. 203.Flat-rate scheme

    3. 204.Admission to the scheme

    4. 205.Certification

    5. 206.Cancellation of certificates

    6. 207.Death, bankruptcy or incapacity of certified person

    7. 208.Further certification

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

    9. 210.Duty to keep records

    10. 211.Production of records

  35. PART XXV DISTRESS AND DILIGENCE

    1. A212.In this Part— “Job Band” followed by a number between...

    2. 212.Distress

    3. 213.Diligence

  36. Signature

    1. SCHEDULE 1

    2. SCHEDULE 1A

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

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

      3. 3.Documents relating to transfers and specified services

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

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

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

    3. SCHEDULE 2

      REVOCATIONS

    4. TABLE OF DERIVATIONS

      (This table is not part of the Regulations)

      1. 1.Notes:

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

  37. Explanatory Note

Yn ôl i’r brig

Options/Cymorth

Print Options

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open yr Offeryn Cyfan

Yr Offeryn Cyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open yr Offeryn Cyfan heb Atodlenni

Yr Offeryn Cyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.