http://www.legislation.gov.uk/id/uksi/1995/2518

http://www.legislation.gov.uk/uksi/1995/2518/regulation/37D/2002-04-18

The Value Added Tax Regulations 1995

VAT

VALUE ADDED TAX

Statute Law Database

2024-05-16

Expert Participation

2002-04-18

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. 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

F1PART VAREIMBURSEMENT ARRANGEMENTS

Annotations:

Amendments (Textual)

Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2

Repayments to the CommissionersF243D

The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of F3regulation 43C(d) and (e) above within 14 days of the expiration of the period of 90 days referred to in F4regulation 43C(a) above.