Notes:2
The following abbreviations are used in the Table:
AA | =The Value Added Tax (Annual Accounting) Regulations 1988 | |
AR | =The Value Added Tax (Accounting and Records) Regulations 1989 | |
BDR | =The Value Added Tax (Bad Debt Relief) Regulations 1986 | |
CA | =The Value Added Tax (Cash Accounting) Regulations 1987 | |
CT | =The Value Added Tax (Repayment to Community Traders) Regulations 1980 | |
DIY | =The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 | |
ECSS | =The Value Added Tax (EC Sales Statements) Regulations 1992 | |
FRF | =The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992 | |
POA | =The Value Added Tax (Payments on Account) (No. 2) Regulations 1992 | |
RBD | =The Value Added Tax (Refunds for Bad Debts) Regulations 1991 | |
RGA | =The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992 | |
RNMT | =The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992 | |
RS | =The Value Added Tax (Repayment Supplement) Regulations 1988 | |
SR | =The Value Added Tax (Supplies by Retailers) Regulations 1972 | |
TC | =The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 | |
TS | =The Value Added Tax (Trading Stamps) Regulations 1973 | |
VA | =The Value Added Tax (Valuation of Acquisitions) Regulations 1992 | |
VATGR | =The Value Added Tax (General) Regulations 1985 |
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 |