http://www.legislation.gov.uk/uksi/1995/1268/contents
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. 4(2)
The Value Added Tax (Special Provisions) Order 1995 (Amendment) Order 1995
art. 2
art. 1
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. 8
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. 12
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. 8
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(4)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(a)
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(5)(a)
reg. 109-131
reg. 1
reg. 2
Sch.
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(a)(ii)
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
reg. 30(5)(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. 2
The Value Added Tax (Special Provisions) (Amendment) Order 2002
art. 3
art. 1(2)
art. 1(1)
The Value Added Tax (Special Provisions) Order 1995
art. 11
The Value Added Tax (Special Provisions) (Amendment) Order 2002
art. 4
art. 1(2)
art. 1(1)
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(a)(iii)
(iv)
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 2002
art. 2(a)
art. 1(2)
art. 1(1)
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. 2
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 3
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 5(1)(a)(ii)
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 4
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 5(1)(b)(iii)
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 4
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(4)(b)(i)
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 5
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(8)
The Value Added Tax (Special Provisions) (Amendment) Order 1998
art. 5
art. 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(2)
The Value Added Tax (Special Provisions) (Amendment) Order 2004
art. 3
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. 2
The Value Added Tax (Special Provisions) (Amendment) Order 1999
art. 2
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 1999
art. 3(a)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 2
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 1999
art. 3(b)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 13(3)
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 1999
art. 4
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. 8
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)(ii)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 11(3)(a)(i)
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. 12(3)(b)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 11(3)(a)(iii)
reg. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(a)(iii)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 11(3)(b)(i)
reg. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(a)(iv)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 11(3)(b)(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. 12(3)(b)
The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006
art. 3(2)
art. 1
The Value Added Tax (Special Provisions) Order 1995
art. 12(5)(a)(iv)
The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006
art. 3(3)
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(7)(a)
The Value Added Tax (Special Provisions) (Amendment) Order 2001
art. 3
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
The Value Added Tax (Special Provisions) Order 1995
art. 12(3)(a)
The Value Added Tax (Special Provisions) (Amendment) Order 1997
art. 3
art. 1
1995 No. 1268
VALUE ADDED TAX
The Value Added Tax (Special Provisions) Order 1995
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 5(3) and (5), 11(4), 43(2) and 50A of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order: