- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
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 |
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: