- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2022)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/04/2022.
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 omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 27
Regulation 145F
Textual Amendments
F2Sch. 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.
F3(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 [F4Great Britain] 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 [F4Great Britain] to which the goods in question are consigned.
Textual Amendments
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.
F5(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)It shall include the document relating to the completion of an export to a place outside [F6Great Britain] referred to in regulation 145H(4)(c) and it shall relate that document to the export in question.
Textual Amendments
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 [F7regulation] 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in [F8Great Britain], or which have been exported to a place outside [F9Great Britain], 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.
Textual Amendments
F7Word in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
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
I1Sch. 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 |
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?
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?
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.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
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:
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.