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The Value Added Tax Regulations 1995
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Point in time view as at 07/11/2016.
Changes to legislation:
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 2.
Changes to Legislation
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.
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 | |
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