- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2019)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995.
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PART 4B PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES
PART V ACCOUNTING, PAYMENT AND RECORDS
24C.(1) For the purposes of regulations 24A and 24B, “payment”—...
25A.(A1) Where a person makes a return required by regulation...
26.Accounting for VAT on an acquisition by reference to the value shown on an invoice
31B.Where a person receives a supply of a description falling...
31C.Paragraph 10(2) of Schedule 11 to the Act shall apply...
33.The register of temporary movement of goods to and from other member States
33A.A person making supplies of a description falling within article...
36.Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT
37.Claims for credit for, or repayment of, overstated or overpaid VAT
38ZA.(1) Where— (a) there is a decrease in consideration for...
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)
40A.Where the Commissioners in exercise of their power under section...
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
PART XI TIME OF SUPPLY AND TIME OF ACQUISITION
86.Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
87.Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
90A.Where— (a) relevant services are supplied for a period for...
90B.Where relevant services are treated as supplied on or after...
94A.In this Part a reference to receipt of payment (however...
94B.(1) This regulation applies in relation to the following supplies...
PART XIV INPUT TAX AND PARTIAL EXEMPTION
100.Nothing in this Part shall be construed as allowing a...
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—
103.Attribution of input tax to foreign and specified supplies
103B.Attribution of input tax incurred on services and related goods used to make financial supplies
105.Treatment 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.
107A.(1) This regulation applies where a taxable person has made...
107B.(1) Other than where input tax falls to be attributed...
107C.For the purposes of regulations 107A and 107B, a difference...
107D.For the purposes of regulations 107A and 107B a person...
107E.(1) Regulations 107A and 107B shall not apply where the...
107F.The 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...
110.(1) Subject to paragraph (2) below, in this regulation, in...
PART XV ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS
PART 15A GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE
116D.Where the economic life of the interest of a person,...
116F.Where a prescribed accounting period in which a relevant supply...
116H.Value of relevant supplies made during a new economic life
116I.Value of relevant supplies of goods which have two or more economic lives
116K.The person referred to in regulation 116J(b) is the person...
116L.An economic life of goods to which this regulation applies...
116M.The period referred to in regulation 116L is the period...
116N.Where a person has claimed deduction of input tax on...
PART XVI IMPORTATIONS, EXPORTATIONS AND REMOVALS
121A.(1) The application of the Customs Duties (Deferred Payment) Regulations...
121B.(1) The application of Council Regulation ( EEC ) No...
121C.(1) The application of Commission Regulation ( EEC ) No...
121D.Adaptations and exceptions for the application of returned goods relief
122.Postal importations by registered persons in the course of business
126.Reimportation of goods exported for treatment or process
132.The Commissioners may, on application by an overseas visitor who...
133.The Commissioners may, on application by any person who intends...
135.Supplies of goods subject to excise duty to persons who are not taxable in another member State
136.Territories to be treated as excluded from or included in the territory of the European Union and of the member States
137.For the purposes of the Act the following territories shall...
139.For the purposes of the Act the following territories shall...
143.Where goods are imported into the United Kingdom from the...
144.Where 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
145C.Certificates connected with services in fiscal or other warehousing regimes
145D.VAT invoices relating to services performed in fiscal or other warehousing regimes
145H.Removal of goods from a fiscal warehousing regime and transfers overseas
145I.(1) A fiscal warehousekeeper shall not remove or allow the...
145J.Payment on removal of goods from a fiscal warehousing regime
148.Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT
148A.Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT
152.The claim shall be accompanied by the following documents—
153.The claim shall include a declaration, signed by the claimant...
154.The claim shall be completed by the submission to the...
155.Supplies of new means of transport to persons departing to another member State
PART XIX BAD DEBT RELIEF (THE NEW SCHEME)
166AA.The making of a claim to the Commissioners: special accounting schemes
167.Evidence required of the claimant in support of the claim
169.Preservation of documents and records and duty to produce
170A.(1) This regulation applies where— (a) the claimant made a...
171A.Calculation of repayment where reduction in consideration: special accounting schemes
171B.Timing and method of repayments: special accounting schemes
PART XIXA REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX
PART XIXB REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID
PART 19C ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES
PART XX REPAYMENTS TO COMMUNITY TRADERS
173C.(1) This regulation applies to VAT charged on the goods...
173D.(1) This regulation applies where— (a) a claim (“the original...
173K.The supplies or importations referred to in regulation 173J are—...
173M.In respect of every importation of goods or supply in...
173N.The fraction referred to in regulation 173M(g) is the fraction...
173S.Relevant period applicable to any VAT for which repayment is claimed
173T.Extension of the relevant period by virtue of the making of a request for information or a document
173U.Extension of the relevant period where more than one request for information or a document is made in relation to the same VAT
PART XXI REPAYMENTS TO THIRD COUNTRY TRADERS
220.Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made
222.Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period
223.Scheme participants who are also taxable persons: disapplication of paragraph 17(1)
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