http://www.legislation.gov.uk/uksi/1995/1268/article/7
The Value Added Tax (Special Provisions) Order 1995
VAT
Tax
VALUE ADDED TAX
2021-11-08
Statute Law Database
1995-06-01
Under the directive of the Council of the European Communities dated 17th May 1977, No. 77/388/EEC (OJ No. L 145, 13.7.77, p. 1) as amended by the directive of that Council dated 14th February 1994, No. 94/5/EC (OJ No. L60, 3.3.94, p. 16) effective from 1st January 1995, member States are required to provide, for certain goods, a scheme of accounting on which VAT is calculated by reference to the profit margin (the margin scheme). The directives enable the United Kingdom to allow taxable persons to continue to calculate VAT by reference to the profit margin on certain goods and also to extend this facility to other goods, all of which become subject to conditions contained in the directives. One of these conditions is that goods supplied under the margin scheme are always taxable in the member State of origin and thus the normal VAT rules for intra-EC transactions do not apply.
The Value Added Tax (Special Provisions) Order 1995
art. 7
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(2)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 7
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(3)(a)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 7
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(3)(b)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(aa)
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(5)(c)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(b)(i)
(ii)
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(5)(d)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(iv)
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(5)(e)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12A
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(6)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12(3A)
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 2002
art. 2(b)
art. 1(2)
art. 1(1)
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(a)(v)
(vi)
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 2002
art. 2(c)
art. 1(2)
art. 1(1)
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(c)
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 2002
art. 2(d)
art. 1(2)
art. 1(1)
The Value Added Tax (Special Provisions) Order 1995
art. 12(10)
(11)
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 2002
art. 2(e)
art. 1(2)
art. 1(1)
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(a)(v)
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 6(1)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(c)
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 6(2)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 5(2A)
(2B)
The Value Added Tax (Special Provisions) (Amendment) Order 2004
art. 4
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2(1)
The Value Added Tax (Special Provisions) (Amendment) (No.2) Order 2004
art. 2(a)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2(2)
The Value Added Tax (Special Provisions) (Amendment) (No.2) Order 2004
art. 2(b)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 7
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 11(2)
reg. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(a)(v)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 11(3)(a)(ii)
reg. 1
The Value Added Tax (Special Provisions) Order 1995
art. 4(1A)
The Value Added Tax (Special Provisions) (Amendment) Order 2006
art. 3
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2(1)
The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006
art. 3(1)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2(1)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 500(a)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2(1)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 500(b)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2(2)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 500(c)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(4)(a)(iii)
The Value Added Tax (Amendment) (EU Exit) Regulations 2021
reg. 13(a)
reg. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(4)(a)(v)
(vi)
The Value Added Tax (Amendment) (EU Exit) Regulations 2021
reg. 13(b)
reg. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(b)(ii)
The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
reg. 34
reg. 1
Treatment of transactionsI17
The following description of transaction shall not be treated as the acquisition of goods from another member State– the removal of goods to the United Kingdom in pursuance of a supply to a taxable person, made by a person in another member State, where VAT on that supply is to be accounted for and paid in another member State by reference to the profit margin on the supply by virtue of the law of that member State corresponding to section 50A of the Act and any Orders made thereunder.