http://www.legislation.gov.uk/uksi/1995/2518/contents/2004-07-22

The Value Added Tax Regulations 1995

VAT

VALUE ADDED TAX

Statute Law Database

2024-05-16

Expert Participation

2004-07-22

These Regulations revoke and remake, with certain amendments, all the regulations relating to VAT, namely—The Value Added Tax (Supplies by Retailers) Regulations 1972 (S.I. 1972/1148) (as amended)The Value Added Tax (Trading Stamps) Regulations 1973 (S.I. 1973/293)The Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537) (as amended)The Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (as amended)The Value Added Tax (Bad Debt Relief) Regulations 1986 (S.I. 1986/335) (as amended)The Value Added Tax (Cash Accounting) Regulations 1987 (S.I. 1987/1427) (as amended)The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (S.I. 1987/2015) (as amended)The Value Added Tax (Annual Accounting) Regulations 1988 (S.I. 1988/886) (as amended)The Value Added Tax (Repayment Supplement) Regulations 1988 (S.I. 1988/1343)The Value Added Tax (Accounting and Records) Regulations 1989 (S.I. 1989/2248) (as amended)The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 (S.I. 1989/2259)The Value Added Tax (Refunds for Bad Debts) Regulations 1991 (S.I. 1991/371)The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992 (S.I. 1992/3103)

The Value Added Tax Regulations 1995

Pt. 4B

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 3

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

Pt. 4

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 25

reg. 1

The Value Added Tax Regulations 1995

Pt. 11 heading

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 43

reg. 1

The Value Added Tax Regulations 1995

Pt. 12

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 48

reg. 1

The Value Added Tax Regulations 1995

Pt. 13

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 49

reg. 1

The Value Added Tax Regulations 1995

Pt. 20

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5

reg. 1

The Value Added Tax Regulations 1995

reg. 2(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 13(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 2(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 13(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 2(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 13(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(2)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(3)(d)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 5(3)(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 14(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 11

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 15

reg. 1

The Value Added Tax Regulations 1995

reg. 12

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 16

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1)(b) and word

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1A)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(1B)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(3A)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(d)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(3E)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(e)

reg. 1

The Value Added Tax Regulations 1995

reg. 13(6)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 17(f)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(2)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(7)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 14(8)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 18(d)

reg. 1

The Value Added Tax Regulations 1995

reg. 16(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 19

reg. 1

The Value Added Tax Regulations 1995

reg. 16A

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 20

reg. 1

The Value Added Tax Regulations 1995

reg. 17

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 21

reg. 1

The Value Added Tax Regulations 1995

reg. 18

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 22

reg. 1

The Value Added Tax Regulations 1995

reg. 19

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 23

reg. 1

The Value Added Tax Regulations 1995

reg. 20

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 24(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 20(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 24(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 24

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 27(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 24

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 27(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 25(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 28(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 25(4)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 28(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 26

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 29

reg. 1

The Value Added Tax Regulations 1995

reg. 29(2)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 29(2)(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 29(2)(f)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 29(4)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 30(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 31(1)(da)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 31(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 31(1)(e)-(g)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 31(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 31(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 31(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 32(3)(b)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(3)(a)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 32(4)(b)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(3)(a)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 33

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 33

reg. 1

The Value Added Tax Regulations 1995

reg. 33A

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 34

reg. 1

The Value Added Tax Regulations 1995

reg. 33B

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 35

reg. 1

The Value Added Tax Regulations 1995

reg. 36

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 36

reg. 1

The Value Added Tax Regulations 1995

reg. 39(2)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(4)(a)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 39(3)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(4)(b)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 40(1)(d)(iii)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

reg. 12(5)(b)

reg. 3(1)

(2)

reg. 1

The Value Added Tax Regulations 1995

reg. 41

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 38

reg. 1

The Value Added Tax Regulations 1995

reg. 42

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 39

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(1)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(4)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 55C(6)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 41(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 55E(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 42

reg. 1

The Value Added Tax Regulations 1995

reg. 83

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 44

reg. 1

The Value Added Tax Regulations 1995

reg. 86(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 45

reg. 1

The Value Added Tax Regulations 1995

reg. 88(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 46

reg. 1

The Value Added Tax Regulations 1995

reg. 89

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 47

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(c)(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(d)(i)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 99(1)(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 50(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 100

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 51

reg. 1

The Value Added Tax Regulations 1995

reg. 101(2)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 52(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 101(3)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 52(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 101(8)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 52(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 102(2A)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019 (revoked)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019

reg. 3

reg. 1

The Value Added Tax Regulations 1995

reg. 103(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 53

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(2)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 103B(3)(a)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019 (revoked)

The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No. 2) Regulations 2019

reg. 4

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(b)(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(iii)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(1)(b)(iii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(a)(iv)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2B)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2C)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 111(2D)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 55(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 116C

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 56

reg. 1

The Value Added Tax Regulations 1995

reg. 116G

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 57

reg. 1

The Value Added Tax Regulations 1995

reg. 118(c)(ii)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(3)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 118(ca)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(3)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 119(b)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(4)(a)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 119(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(4)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 145B

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 58

reg. 1

The Value Added Tax Regulations 1995

reg. 145H heading

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 59

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(a)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(2)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(4)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(b)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 145H(4)(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 60(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 145J(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 61

reg. 1

The Value Added Tax Regulations 1995

reg. 146-148

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 62

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(d)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(i)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(g)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(h)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(i)

(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(iii)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(10)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(12)-(16)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 149-155

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 64

reg. 1

The Value Added Tax Regulations 1995

reg. 205

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 76

reg. 1

The Value Added Tax Regulations 1995

reg. 206(1)(f)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 77(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 206(1)(h)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 77(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 208(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 78

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 1(e)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(a)(i)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 1(f)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(a)(ii)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 3(c)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(b)(i)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 3(d)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(b)(ii)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 4(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(c)(i)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 4(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(c)(ii)

reg. 1

The Value Added Tax Regulations 1995

Sch. 1A

para. 4(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 81(c)(iii)

reg. 1

The Value Added Tax Regulations 1995

reg. 53(2)(a)

The Value Added Tax (Amendment) (No. 2) Regulations 2003

reg. 4

reg. 1(1)

The Value Added Tax Regulations 1995

PART IPRELIMINARY

1Citation and commencement

2Interpretation—general

3Revocations and savings

4Requirement, direction, demand or permission

PART IIREGISTRATION AND PROVISIONS FOR SPECIAL CASES

5Registration and notification

6Transfer of a going concern

7Notice by partnership

8Representation of club, association or organisation

9Death, bankruptcy or incapacity of taxable person

10VAT representatives

11Notification of intended section 14(1) supplies by intermediate suppliers

12Notification of intended section 14(2) supplies by persons belonging in other member States

PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS

A13Interpretation of Part 3

13Obligation to provide a VAT invoice

13AElectronic invoicing

13BWhere a VAT invoice or part of a VAT invoice...

14Contents of VAT invoice

15Change of rate, credit notes

16Retailers' invoices

17Section 14(6) supplies to persons belonging in other member States

18Section 14(1) supplies by intermediate suppliers

19Section 14(2) supplies by persons belonging in other member States

20General

PART IVEC SALES STATEMENTS

21Interpretation of Part IV

22Submission of statements

23Final statements

PART VACCOUNTING, PAYMENT AND RECORDS

24Interpretation of Part V

25Making of returns

26Accounting for VAT on an acquisition by reference to the value shown on an invoice

27Supplies under Schedule 4, paragraph 7

28Estimation of output tax

29Claims for input tax

30Persons acting in a representative capacity

31Records

31A(1) This regulation applies where a person—

31BWhere a person receives a supply of a description falling...

31CParagraph 10(2) of Schedule 11 to the Act shall apply...

32The VAT account

33The register of temporary movement of goods to and from other member States

33AA person making supplies of a description falling within article...

33BWhere a person of a description in article 6 of...

34Correction of errors

35Where a taxable person has made an error—

36Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT

37Claims for recovery of overpaid VAT

38Adjustments in the course of business

39Calculation of returns

40VAT to be accounted for on returns and payment of VAT

40AWhere the Commissioners in exercise of their power under section...

41Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable

42Accounting for VAT on the removal of goods

43Goods removed from warehousing regime

PART VAREIMBURSEMENT ARRANGEMENTS

43AInterpretation of Part VA

43BReimbursement arrangements—general

43CReimbursement arrangements—provisions to be included

43DRepayments to the Commissioners

43ERecords

43FProduction of records

43GUndertakings

43HReimbursement arrangements made before 11th February 1998

PART VIPAYMENTS ON ACCOUNT

44Interpretation of Part VI

45Payments on Account

46Save in a case to which regulation 48 applies, if...

46A(1) A payment on account and a payment in respect...

47Where a taxable person fails to make a payment on...

48— (1) The Commissioners shall notify a relevant division in...

PART VIIANNUAL ACCOUNTING

49Interpretation of Part VII

50Annual accounting scheme

51An authorised person shall, where in any given case the...

52Admission to the scheme

53(1) An authorised person shall continue to account for VAT...

54(1) The Commissioners may terminate an authorisation in any case...

55(1) The date from which an authorised person ceases to...

PART VIIAFLAT-RATE SCHEME FOR SMALL BUSINESSES

55AInterpretation of Part VIIA

55BFlat-rate scheme for small businesses

55CRelevant supplies and purchases

55DMethod of accounting

55EInput tax

55FExceptional claims for VAT relief

55GDetermining relevant turnover

55HAppropriate percentage

55JBReduced appropriate percentage for newly registered period

55KCategory of business

55LAdmission to scheme

55MWithdrawal from the scheme

55NNotification

55PTermination by the Commissioners

55QDate of withdrawal from the scheme

55RSelf-supply on withdrawal from scheme

55SAdjustments in respect of stock on hand at withdrawal from scheme

55TAmendment by notice

55UReverse charges

55VBad debt relief

PART VIIICASH ACCOUNTING

56Interpretation of Part VIII

57Cash accounting scheme

57A(1) A person shall not account for VAT in accordance...

58Admission to the scheme

59Without prejudice to the right of a person to withdraw...

60(1) Without prejudice to regulation 64 below, a person shall...

61(1) Subject to paragraph (2), a person who ceases to...

62Where a person operating the scheme becomes insolvent he shall...

63— (1) Where a person operating the scheme ceases business...

64Withdrawal from the scheme

64ABad debt relief

65Accounting

PART IXSUPPLIES BY RETAILERS

66Interpretation of Part IX

67Retail schemes

68The Commissioners may refuse to permit the value of taxable...

69No retailer may at any time use more than one...

69ANo retailer may use a scheme at any time for...

70Notification of use of a scheme

71Changing schemes

72Ceasing to use a scheme

73Supplies under Schedule 8, Group 1

74Supplies under Schedule 8, Group 12

75Change in VAT

PART XTRADING STAMPS

76Interpretation of Part X

77Trading stamp scheme

78. . . . . . . . . ....

79. . . . . . . . . ....

80. . . . . . . . . ....

PART XITIME OF SUPPLY AND TIME OF ACQUISITION

81Goods for private use and free supplies of services

82Services from outside the United Kingdom

83Time of acquisition

84Supplies of land—special cases

85Leases treated as supplies of goods

86Supplies of water, gas or any form of power, heat, refrigeration or ventilation

87Acquisitions of water, gas or any form of power, heat, refrigeration or ventilation

88Supplier’s goods in possession of buyer

89Retention payments

90Continuous supplies of services

90AWhere— (a) relevant services are supplied for a period for...

90BWhere relevant services are treated as supplied on or after...

91Royalties and similar payments

92Supplies of services by barristers and advocates

93Supplies in the construction industry

94General

94AIn this Part a reference to receipt of payment (however...

94B(1) This regulation applies in relation to the following supplies...

95Supplies spanning change of rate etc.

PART XIIVALUATION OF ACQUISITIONS

96Interpretation of Part XII

97Valuation of acquisitions

PART XIIIPLACE OF SUPPLY

98Distance sales from the United Kingdom

PART XIVINPUT TAX AND PARTIAL EXEMPTION

99Interpretation of Part XIV and longer periods

100Nothing in this Part shall be construed as allowing a...

101Attribution of input tax to taxable supplies

102Use of other methods

102A(1) Where a taxable person— (a) is for the time...

102B(1) Where this regulation applies, a taxable person shall calculate...

102C(1) Subject to regulation 102A, where a taxable person—

103Attribution of input tax to foreign and specified supplies

103A(1) This regulation applies to a taxable person who makes...

104Attribution of input tax on self-supplies

105Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies

106(1) Subject to regulation 106A, where relevant input tax—

106A(1) This regulation applies where regulation 107A applies.

107Adjustment of attribution

107A(1) This regulation applies where a taxable person has made...

107B(1) This regulation applies where a taxable person has made...

107CFor the purposes of regulations 107A and 107B, a difference...

107DFor the purposes of regulations 107A and 107B a person...

107E(1) Regulations 107A and 107B shall not apply where the...

108— (1) This regulation applies where a taxable person has...

109— (1) This regulation applies where a taxable person has...

110(1) Subject to paragraph (2) below, in this regulation, in...

111Exceptional claims for VAT relief

PART XVADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

112Interpretation of Part XV

113Capital items to which this Part applies

114Period of adjustment

115Method of adjustment

116Ascertainment of taxable use of a capital item

PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS

117Interpretation of Part XVI

118Enactments excepted

119Regulations excepted

120Community legislation excepted

121Adaptations

121A(1) The application of the Customs Duties (Deferred Payment) Regulations...

121B(1) The application of Council Regulation ( EEC ) No...

121C(1) The application of Commission Regulation ( EEC ) No...

122Postal importations by registered persons in the course of business

123Temporary importations

124Reimportation of certain goods by non-taxable persons

125Reimportation of certain goods by taxable persons

126Reimportation of goods exported for treatment or process

127Supplies to export houses

128Export of freight containers

129Supplies to overseas persons

130Supplies to persons departing from the member States

131— (1) Where the Commissioners are satisfied that—

132The Commissioners may, on application by an overseas visitor who...

133The Commissioners may, on application by any person who intends...

134Supplies to persons taxable in another member State

135Supplies of goods subject to excise duty to persons who are not taxable in another member State

136Territories to be treated as excluded from or included in the territory of the Community and of the member States

137For the purposes of the Act the following territories shall...

138— (1) For the purposes of the Act the territory...

139For the purposes of the Act the following territories shall...

140Entry and exit formalities

141Use of the internal Community transit procedure

142Customs and excise legislation to be applied

143Where goods are imported into the United Kingdom from the...

144Where goods are exported from the United Kingdom to the...

145— (1) Subject to paragraph (2) below, where goods are...

PART XVI(A)FISCAL AND OTHER WAREHOUSING REGIMES

145AInterpretation of Part XVI(A)

145BFiscal warehousing certificates

145CCertificates connected with services in fiscal or other warehousing regimes

145D VAT invoices relating to services performed in fiscal or other warehousing regimes

145EFiscal warehousing regimes

145FThe fiscal warehousing record and stock control

145GFiscal warehousing transfers in the United Kingdom

145HRemoval of goods from a fiscal warehousing regime and transfers overseas

145I(1) A fiscal warehousekeeper shall not remove or allow the...

145JPayment on removal of goods from a fiscal warehousing regime

PART XVIINEW MEANS OF TRANSPORT

146Interpretation of Part XVII

147First entry into service of a means of transport

148Notification of acquisition of new means of transport by non-taxable persons and payment of VAT

149Refunds in relation to new means of transport

150The claim shall be made at, or sent to, any...

151The claim shall contain the following information—

152The claim shall be accompanied by the following documents—

153The claim shall include a declaration, signed by the claimant...

154The claim shall be completed by the submission to the...

155Supplies of new means of transport to persons departing to another member State

PART XVIIIBAD DEBT RELIEF (THE OLD SCHEME)

156Interpretation of Part XVIII

157The making of a claim to the Commissioners

158Evidence required of the claimant in support of the claim

159. . . . . . . . . ....

160Preservation of documents and records and duty to produce

161Set-off of amounts between the claimant and the debtor

162Determination of outstanding amount of consideration in money

163Repayment of a refund

164Proving in the insolvency in Scotland

PART XIXBAD DEBT RELIEF (THE NEW SCHEME)

165Interpretation of Part XIX

165ATime within which a claim must be made

166The making of a claim to the Commissioners

166ANotice to purchaser of claim

167Evidence required of the claimant in support of the claim

168Records required to be kept by the claimant

169Preservation of documents and records and duty to produce

170Attribution of payments

170A(1) This regulation applies where— (a) the claimant made a...

171Repayment of a refund

172Writing off debts

172AWriting off debts—margin schemes

172BWriting off debts—tour operators margin scheme

PART XIXAREPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

172ZCApplication

172CInterpretation of Part XIXA

172DRepayment of input tax

172ERestoration of an entitlement to credit for input tax

PART XIXBREPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

172FApplication

172GInterpretation

172HRepayment of input tax

172IRestoration of an entitlement to credit for input tax

172JAttribution of payments

PART XXREPAYMENTS TO COMMUNITY TRADERS

173Interpretation of Part XX

174Repayment of VAT

175Persons to whom this Part applies

176Supplies and importations to which this Part applies

177VAT which will not be repaid

178Method of claiming

179Time within which a claim must be made

180Deduction of bank charges

181Treatment of claim and repayment claimed

182For the purpose of section 83(c) of the Act repayments...

183False, altered or incorrect claims

184Where any sum has been repaid to a claimant as...

PART XXIREPAYMENTS TO THIRD COUNTRY TRADERS

185Interpretation of Part XXI

186Repayments of VAT

187VAT representatives

188Persons to whom this Part applies

189Supplies and importations to which this Part applies

190VAT which will not be repaid

191Method of claiming

192Time within which a claim must be made

193Deduction of bank charges

194Treatment of claim and repayment claimed

195For the purpose of section 83(c) of the Act repayments...

196False, altered or incorrect claims

197Where any sum has been repaid to a claimant as...

PART XXIIREPAYMENT SUPPLEMENT

198Computation of period

199Duration of period

PART XXIIIREFUNDS TO “DO-IT-YOURSELF” BUILDERS

200Interpretation of Part XXIII

201Method and time for making claim

PART XXIVFLAT-RATE SCHEME FOR FARMERS

202Interpretation of Part XXIV

203Flat-rate scheme

204Admission to the scheme

205Certification

206Cancellation of certificates

207Death, bankruptcy or incapacity of certified person

208Further certification

209Claims by taxable persons for amounts to be treated as credits for input tax

210Duty to keep records

211Production of records

PART XXVDISTRESS AND DILIGENCE

A212In this Part— “Job Band” followed by a number between...

212Distress

213Diligence

SCHEDULE 1

Information to be indicated:

declare that the goods shown below are subject to a...

and that the following services are to be performed on...

I certify that the supply of services is eligible to...

(signature)

(date)

NOTE: You should be aware that there are severe penalties...

SCHEDULE 1A

1Goods in and out of a fiscal warehouse and its...

2Specified services performed in a fiscal warehouse It shall accurately...

3Documents relating to transfers and specified services

4Procedures where transfers are not completed (a) It shall be...

5Removals from a fiscal warehousing regime (a) It shall identify...

6Miscellaneous (a) It shall incorporate any modifications to the features...

SCHEDULE 2REVOCATIONS

TABLE OF DERIVATIONS(This table is not part of the Regulations)

1Notes:

2The following abbreviations are used in the Table: AA =The...

1995 No. 2518

VALUE ADDED TAX

The Value Added Tax Regulations 1995

Made27th September 1995

Laid before the House of Commons28th September 1995

Coming into force20th October 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(4), 6(14), 7(9), 8(4), 12(3), 14(3), 16(1) and (2), 18(5) and (5A), 24(3), (4) and (6), 25(1), (4) and (6), 26(1), (3) and (4), 28(3), (4) and (5), 30(8), 35(2), 36(5), 37(3) and (4), 38, 39(1), 40(3), 46(2) and (4), 48(3)(b), (4) and (6), 49(2) and (3), 52, 54(1), (2), (3) and (6), 58, 79(3), 80(6), 88(3) and (5), 92(4), 93(1) and (2), 95(5) and 97(1) of, and paragraph 17 of Schedule 1, paragraph 9 of Schedule 2, paragraph 10 of Schedule 3, paragraphs 2(1) and (2) of Schedule 7, and paragraphs 2(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11) and (12), 5(4) and (9), 6(1) and (2) and 7(1) of Schedule 11 to, the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations: