http://www.legislation.gov.uk/uksi/1995/2518/regulation/33A/2019-09-01
The Value Added Tax Regulations 1995
VAT
VALUE ADDED TAX
Statute Law Database
2024-05-20
Expert Participation
2019-09-01
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
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. 33A
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 34
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. 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. 148A(9)(i)
(ii)
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 63(b)(iii)
reg. 1
PART VACCOUNTING, PAYMENT AND RECORDS
F133A
A person making supplies of a description falling within article 4 of the Value Added Tax (Terminal Markets) Order 1973 shall not be required to keep in relation to those supplies the records specified in regulations 31 (save for paragraph (1)(a) of that regulation), 31A, 32 and 33 of these Regulations.