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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART V
- Regulation 38A
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Changes over time for: Section 38A
Version Superseded: 31/12/2020
Alternative versions:
- 01/06/2007- Amendment
- 01/11/2010- Amendment
- 01/09/2019- Amendment
- 01/09/2019
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 01/09/2019. This version of this provision has been superseded.
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[F1Adjustments where a supply becomes, or ceases to be, a supply to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods [F2or services] of a kind used in missing trader intra-community fraud)U.K.
38A.—(1) Where regulation 38 applies and—
(a)as a result of an increase in consideration for a supply it becomes one to which section 55A(6) of the Act applies; or
(b)as a result of a decrease in consideration for a supply it ceases to be one to which that section applies,
both the maker, and the recipient, of the supply shall make such entries in the VAT payable portion of their VAT accounts as are necessary to account for that fact.
(2) [F3Paragraph (5) of regulation 38 applies] to any entry required by this regulation as [F4it applies] to any entry required by that regulation.
(3) None of the circumstances to which this regulation applies is to be regarded as giving rise to any application of regulations 34 and 35 [F5except insofar as there is an error arising from a failure to make any entry required by this regulation].]
Textual Amendments
F1Reg. 38A inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(c)
F2Words in reg. 38A heading inserted (1.11.2010) by The Value Added Tax (Amendment) (No. 2) Regulations 2010 (S.I. 2010/2240), regs. 1, 3(1)
F3Words in reg. 38A(2) substituted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 9(a)(i) (with reg. 2)
F4Words in reg. 38A(2) substituted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 9(a)(ii) (with reg. 2)
F5Words in reg. 38A(3) inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 9(b) (with reg. 2)
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