- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2012)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 15/10/2012
Point in time view as at 01/04/2012.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995.
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.
Regulation 5(1)
Textual Amendments
F1Sch. 1 Form 7A inserted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), reg. 7, Sch. 1
F2Sch. 1 Forms 1 and 2 substituted (1.1.2002) by The Value Added Tax (Amendment) (No. 3) Regulations 2001 (S.I. 2001/3828), reg. 3, Sch.
F3Sch. 1 Form 1 substituted (1.12.2006) by The Value Added Tax (Amendment) (No.2) Regulations 2006 (S.I. 2006/2902), reg. 3, Sch.
Commencement Information
I1Sch. 1 in force at 20.10.1995, see reg. 1
Regulation 201(a)
Textual Amendments
F6Sch. 1 Form 11A 11B substituted for Sch. 1 Form 11 (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), reg. 1, Sch.
Textual Amendments
F8Sch. 1 Forms 17, 18 Form added (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 15, Sch. 1
I | (full name) |
(status in company) | |
of | (name and address of company) |
declare that (name of company) intends to enter to the fiscal warehousing regime at the fiscal warehouse shown below on (date), or within… days commencing today, the goods indicated below:
name and address of fiscal warehouse
authorisation number of the fiscal warehousekeeper
description of goods
quantity of goods
I certify that the supply of goods/acquisition is eligible to be relieved from VAT under the following provisions of the Value Added Tax Act 1994 [delete as appropriate]:
sections 18B(2)(d)/18B(3) (purchases) or sections 18B(1)(d)/18B(3) (acquisitions).
(signature)
(date)
NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about the eligiblity of the goods or about the fiscal warehouse to which they are being sent you should consult the local Customs and Excise office before preparing the certificate.A copy of the certificate should be filed with the supplier’s invoice and a copy of the delivery note.
Textual Amendments
F8Sch. 1 Forms 17, 18 Form added (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 15, Sch. 1
I | (full name) |
(status in company) | |
of | (name and address of company) |
declare that the goods shown below are subject to a fiscal or other warehousing regime at the place indicated below:
description of goods
quantity of goods
warehouse stock number
name and address of fiscal or other warehouse
authorisation number of the relevant warehousekeeper/warehouse
and that the following services are to be performed on the goods in the fiscal or other warehouse:
I certify that the supply of services is eligible to be zero-rated for VAT purposes under section 18C(1) of the Value Added Tax Act 1994.
(signature)
(date)
NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero-rating you should consult the local Customs and Excise office before signing and giving the certificate.A copy of the certificate should be filed with the supplier’s invoice which should refer to section 18C(1) of the Value Added Tax Act 1994 to be elgible for zero-rating.]
Textual Amendments
F8Sch. 1 Forms 17, 18 Form added (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 15, Sch. 1
Regulation 145F
Textual Amendments
F9Sch. 1A inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 16, Sch. 2
The fiscal warehousing record which is referred to in paragraph (3) of regulation 145F shall have the features and comply with the requirements set out below.
1. Goods in and out of a fiscal warehouse and its regimeU.K.
(a)It shall accurately identify any eligible goods which enter or exit the fiscal warehouse, their nature and quantity, and the time and date when they so enter or exit.
(b)It shall accurately identify any goods which are not eligible goods and which enter or exit the fiscal warehouse for storage (other than goods which enter for purposes wholly incidental to such storage), their nature and quantity, and time and date when they so enter or exit.
(c)It shall accurately identify all eligible goods which are allocated to or removed from the fiscal warehousing regime associated with the relevant fiscal warehousekeeper, the time and date when the allocation or removal takes place, and the location of the eligible goods while they are allocated to the relevant regime.
(d)It shall accurately identify as “transferred goods” all eligible goods which are transferred directly from the fiscal warehousing regime to another fiscal warehousing regime, the time and date when the transfer starts, and the address of the fiscal warehouse to which the goods in question are transferred.
(e)It shall accurately identify as “transferred goods” all eligible goods which are transferred directly from the fiscal warehousing regime to corresponding arrangements in another member State under regulation 145H(2)(b), the date and time when the transfer starts, and the address of the place in the other member State to which the goods in question are transferred.
(f)It shall accurately identify as “transferred goods (by reason of export)” all eligible goods which are directly exported from the fiscal warehousing regime to a place outside the member States under regulation 145H(2)(c), the date and time when the movement of the goods which is directly associated with the export starts, and the address of the place outside the member States to which the goods in question are consigned.
2. Specified services performed in a fiscal warehouseU.K.
It shall accurately identify the nature of any services which are performed on or in relation to eligible goods while those goods are allocated to the relevant fiscal warehousing regime, the date when the services are performed, the particular eligible goods on or in relation to which they are performed, and the name, address and registration number (if any) of the supplier of those services.
3. Documents relating to transfers and specified servicesU.K.
(a)It shall include the written undertaking from the other fiscal warehousekeeper relating to a transfer made within the United Kingdom referred to in regulation 145G(2), the certificate from the other fiscal warehousekeeper confirming a transfer made within the United Kingdom referred to in regulation 145G(3)(c), and it shall relate them to the relevant transfer.
(b)It shall include the copy of the certificate relating to a transfer received by the relevant fiscal warehousekeeper from another fiscal warehousing regime within the United Kingdom referred to in regulation 145G(3)(d) and it shall relate that copy to the relevant allocation to his relevant fiscal warehousing regime.
(c)It shall include the document relating to the completion of a transfer to corresponding arrangements in another member State referred to in regulation 145H(4)(b) and it shall relate that document to the relevant transfer.
(d)It shall include the document relating to the completion of an export to a place outside the member States referred to in regulation 145H(4)(c) and it shall relate that document to the export in question.
4. Procedures where transfers are not completedU.K.
(a)It shall be adjusted to show a removal (and not a transfer) where the certificate of transfer within the United Kingdom referred to in regulation 145G(3)(c) is not received in time from the other fiscal warehousekeeper.
(b)It shall be adjusted to show a removal (and not a transfer) where the document referred to in articles 145H(4)(b) or 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in another member State, or which have been exported to a place outside the member States, is not received in time.
(c)It shall evidence any notification made under regulation 145H(3)(c) to the person on whose instructions the goods were allowed to leave the fiscal warehouse.
5. Removals from a fiscal warehousing regimeU.K.
(a)It shall identify the name and address of any person who at any time removes or causes the removal of any goods from the fiscal warehousing regime and that person’s registration number if he is registered under the Act.
(b)It shall include a copy of the removal document issued by the Commissioners under regulation 145J(1) and shall relate it to the relevant removal.
6. MiscellaneousU.K.
(a)It shall incorporate any modifications to the features or requirements set out in paragraphs 1 to 5 above which the Commissioners may require in respect of the relevant fiscal warehousekeeper.
(b)A fiscal warehousekeeper may, with the prior agreement of the Commissioners, maintain a fiscal warehousing record in which any of the features or requirements set out in paragraphs 1 to 5 above are relaxed or dispensed with.]
Regulation 3(1)
Commencement Information
I2Sch. 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 |
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 |
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