Notes:U.K.
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 |