The Value Added Tax Regulations 1995

Regulation 5(1)

SCHEDULE 1 U.K.

Commencement Information

I1 Sch. 1 in force at 20.10.1995, see reg. 1

Form No. 1 U.K.

Regulation 5(1)

Form No. 2 U.K.

Regulation 6(1)

Form No. 3 U.K.

Regulation 25(1)

Form No. 4 U.K.

Regulations 23, 25(4)

Form No. 5 U.K.

Regulation 5(1)

Form No. 6 U.K.

Regulation 5(1)

Form No. 7 U.K.

Regulation 10

Form No. 8 U.K.

Regulation 191(1)

Form No. 9 U.K.

Regulation 191(1)(b)

Form No. 10 U.K.

Regulation 201(a)

Form No. 11 U.K.

Regulation 21, 22, 23

Form No. 12 U.K.

Regulation 22(6), 23

Form No. 13 U.K.

Regulation 204(c)

Form No. 14 U.K.

Regulation 178(1)(a)

Form No. 15 U.K.

Regulation 178(1)(b)(i)

Form No. 16 U.K.

Regulation 3(1)

SCHEDULE 2 U.K. REVOCATIONS

Commencement Information

I2 Sch. 2 in force at 20.10.1995, see reg. 1

Statutory instrument number	Title of Regulations
SI 1972/1148	The Value Added Tax (Supplies by Retailers) Regulations 1972
SI 1973/293	The Value Added Tax (Trading Stamps) Regulations 1973
SI 1975/274	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975
SI 1979/224	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979
SI 1980/1537	The Value Added Tax (Repayment to Community Traders) Regulations 1980
SI 1985/886	The Value Added Tax (General) Regulations 1985
SI 1985/1650	The Value Added Tax (General) (Amendment) Regulations 1985
SI 1986/71	The Value Added Tax (General) (Amendment) Regulations 1986
SI 1986/305	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986
SI 1986/335	The Value Added Tax (Bad Debt Relief) Regulations 1986
SI 1987/150	The Value Added Tax (General) (Amendment) Regulations 1987
SI 1987/510	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987
SI 1987/1427	The Value Added Tax (Cash Accounting) Regulations 1987
SI 1987/1712	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987
SI 1987/1916	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987
SI 1987/2015	The Value Added Tax (Repayments to Third Country Traders) Regulations 1987
SI 1988/886	The Value Added Tax (Annual Accounting) Regulations 1988
SI 1988/1343	The Value Added Tax (Repayment Supplement) Regulations 1988
SI 1988/2083	The Value Added Tax (General) (Amendment) Regulations 1988
SI 1988/2108	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988
SI 1988/2217	The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988
SI 1989/1132	The Value Added Tax (General) (Amendment) Regulations 1989
SI 1989/1302	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989
SI 1989/2248	The Value Added Tax (Accounting and Records) Regulations 1989
SI 1989/2255	The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989
SI 1989/2256	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
SI 1989/2259	The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989
SI 1989/2355	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1989
SI 1990/420	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990
SI 1990/1943	The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
SI 1991/371	The Value Added Tax (Refunds for Bad Debts) Regulations 1991
SI 1991/691	The Value Added Tax (General) (Amendment) Regulations 1991
SI 1991/1332	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991
SI 1991/1532	The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991
SI 1992/644	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992
SI 1992/645	The Value Added Tax (General) (Amendment) Regulations 1992
SI 1992/1844	The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
SI 1992/3096	The Value Added Tax (EC Sales Statements) Regulations 1992
SI 1992/3097	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992
SI 1992/3099	The Value Added Tax (Valuation of Acquisitions) Regulations 1992
SI 1992/3100	The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992
SI 1992/3101	The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
SI 1992/3102	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
SI 1992/3103	The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
SI 1993/119	The Value Added Tax (General) (Amendment) Regulations 1993
SI 1993/761	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993
SI 1993/762	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
SI 1993/764	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993
SI 1993/856	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1993
SI 1993/1222	The Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993
SI 1993/1223	The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993
SI 1993/1224	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993
SI 1993/1639	The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
SI 1993/1941	The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993
SI 1993/3027	The Value Added Tax (General) (Amendment) (No. 7) Regulations 1993
SI 1993/3028	The Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993
SI 1994/803	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994
SI 1994/3015	The Value Added Tax (General) (Amendment) Regulations 1994
SI 1995/152	The Value Added Tax (General) (Amendment) Regulations 1995
SI 1995/913	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995
SI 1995/1069	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995
SI 1995/1280	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995

TABLE OF DERIVATIONS (This table is not part of the Regulations)

Notes: U.K.

1.  This Table shows the derivation of the Regulations.

2.  The following abbreviations are used in the Table:

AA	=The Value Added Tax (Annual Accounting) Regulations 1988	(S.I. 1988/886)
AR	=The Value Added Tax (Accounting and Records) Regulations 1989	(S.I. 1989/2248)
BDR	=The Value Added Tax (Bad Debt Relief) Regulations 1986	(S.I. 1986/335)
CA	=The Value Added Tax (Cash Accounting) Regulations 1987	(S.I. 1987/1427)
CT	=The Value Added Tax (Repayment to Community Traders) Regulations 1980	(S.I. 1980/1537)
DIY	=The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989	(S.I. 1989/2259)
ECSS	=The Value Added Tax (EC Sales Statements) Regulations 1992	(S.I. 1992/3096)
FRF	=The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992	(S.I. 1992/3103)
POA	=The Value Added Tax (Payments on Account) (No. 2) Regulations 1992	(S.I. 1992/1844)
RBD	=The Value Added Tax (Refunds for Bad Debts) Regulations 1991	(S.I. 1991/371)
RGA	=The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992	(S.I. 1992/3101)
RNMT	=The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992	S.I. 1992/3100
RS	=The Value Added Tax (Repayment Supplement) Regulations 1988	(S.I. 1988/1343)
SR	=The Value Added Tax (Supplies by Retailers) Regulations 1972	(S.I. 1972/1148)
TC	=The Value Added Tax (Repayments to Third Country Traders) Regulations 1987	(S.I. 1987/2015)
TS	=The Value Added Tax (Trading Stamps) Regulations 1973	(S.I. 1973/293)
VA	=The Value Added Tax (Valuation of Acquisitions) Regulations 1992	(S.I. 1992/3099)
VATGR	=The Value Added Tax (General) Regulations 1985	(S.I. 1985/886)

Provision	Derivation
New Regulation	Regulations	Old Regulation
1	VATGR	1
2		2
3		3
4		67
5		4
6		4
7		9
8		10
9		11
10		10A
11		10B
12		10C
13		12
14		13
15		14
16		15
17		15A
18		15B
19		15C
20		16
21	ECSS	1
22		2
23		3
24	AR RGA	1 2
25	VATGR	58
26		58A
27		59
28		61
29		62
30		63
31	AR	2, 2A
32		4
33		4A
34		5
35	VATGR	64
36		64C
37	AR	6
38		7
39		8
40	VATGR	60
41		58ZA, 60A
42	RGA	3
43	—	NEW
44	POA	2
45		4
46		5
47		6
48		7
49	AA	2
50		3
51		4
52		5
53		6
54		7
55		8
56	CA	2
57		3
58		4
59		5
60		6
61		7
62		8
63		9
64		10
65		12
66	SR	1
67		2
68		3
69		4
70		5
71		6
72		7
73		10
74		8
75		9
76	TS	2
77		3
78		4
79		5
80		6
81	VAT GR	17
82		18
83		18A
84		18B
85		19
86		20
87		20A
88		21
89		22
90		23
91		24
92		25
93		26
94		27
95		28
96	VA	2(3)
97		2(1), (2)
98	VAT GR	9A
99		29
100		29A
101		30
102		31
103		32
104		32A
105		33
106		33A
107		34
108		35
109		36
110		36A
111		37
112		37A
113		37B
114		37C
115		37D
116		37E
117		38
118		39
119		39B
120		40
121		39A
122		41
123		42
124		45
125		46
126		48
127		49
128		50
129		51
130		52
131		54
132		56
133		57
134		57A
135		57B
136		57D(1)
137		57D(2)
138		57DA
139		57E
140		57F
141		57G
142		57H
143		57I
144		57J
145		57K, 57L
146	RNMT	1
147	VAT GR	64B
148		64A
149	RNMT	2
150		3
151		4
152		5
153		6
154		7
155	VAT GR	57C
156	BDR	2
157		4
158		5
159		6
160		7
161		8
162		9
163		10
164		11
165	RBD	2
166		3
167		4
168		5
169		6
170		7
171		8
172		9
173	CT	2
174		3
175		4
176		5
177		6
178		7
179		8
180		9
181		10
182		11
183		12
184		13
185	TC	2
186		3
187		4
188		5
189		6
190		7
191		8
192		9
193	—	NEW
194		10
195		11
196	—	NEW
197	—	NEW
198	RS	4
199		5
200	DIY	2
201		3
202	FRF	1
203		2
204		3
205		4
206		5
207		6
208		7
209		8
210		9
211		10
212	VATGR	65
213		66