I1F3SCHEDULE 1

Regulation 5(1)

Annotations:
Commencement Information
I1

Sch. 1 in force at 20.10.1995, see reg. 1

Amendments (Textual)
Form No. 1

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Form No. 2

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Form No. 3

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Form No. 4

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Form No. 5

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Form No. 6

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Form No. 7

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Form No. 7A

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Form No. 8

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Form No. 9

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Form No. 10

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Form No. 11

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Form No. 12

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Form No. 13

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Form No. 14

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Form No. 15

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Form No. 16

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F2Form No. 17CERTIFICATE REQUIRED TO SECURE RELIEF FROM VAT ON PURCHASED OR ACQUIRED GOODS INTENDED TO BE PLACED IN A FISCAL WAREHOUSING REGIME

Information to be indicated:

I

(full name)

(status in company)

of

(name and address of company)

declare that (name of company) intends to enter to the fiscal warehousing regime at the fiscal warehouse shown below on (date), or within… days commencing today, the goods indicated below:

  • name and address of fiscal warehouse

  • authorisation number of the fiscal warehousekeeper

  • description of goods

  • quantity of goods

I certify that the supply of goods/acquisition is eligible to be relieved from VAT under the following provisions of the Value Added Tax Act 1994 [delete as appropriate]:

sections 18B(2)(d)/18B(3) (purchases) or sections 18B(1)(d)/18B(3) (acquisitions).

(signature)

(date)

NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about the eligiblity of the goods or about the fiscal warehouse to which they are being sent you should consult the local Customs and Excise office before preparing the certificate.A copy of the certificate should be filed with the supplier’s invoice and a copy of the delivery note.

Form No. 18CERTIFICATE REQUIRED TO SECURE ZERO-RATING OF SERVICES (OTHER THAN THE SUPPLY OF WAREHOUSING) PERFORMED IN A FISCAL OR OTHER WAREHOUSE

Information to be indicated:

I

(full name)

(status in company)

of

(name and address of company)

declare that the goods shown below are subject to a fiscal or other warehousing regime at the place indicated below:

  • description of goods

  • quantity of goods

  • warehouse stock number

  • name and address of fiscal or other warehouse

  • authorisation number of the relevant warehousekeeper/warehouse

and that the following services are to be performed on the goods in the fiscal or other warehouse:

I certify that the supply of services is eligible to be zero-rated for VAT purposes under section 18C(1) of the Value Added Tax Act 1994.

(signature)

(date)

NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero-rating you should consult the local Customs and Excise office before signing and giving the certificate.A copy of the certificate should be filed with the supplier’s invoice which should refer to section 18C(1) of the Value Added Tax Act 1994 to be elgible for zero-rating.

F1SCHEDULE 1A

Regulation 145F

Annotations:

The fiscal warehousing record which is referred to in paragraph (3) of regulation 145F shall have the features and comply with the requirements set out below.

1

Goods in and out of a fiscal warehouse and its regime

a

It shall accurately identify any eligible goods which enter or exit the fiscal warehouse, their nature and quantity, and the time and date when they so enter or exit.

b

It shall accurately identify any goods which are not eligible goods and which enter or exit the fiscal warehouse for storage (other than goods which enter for purposes wholly incidental to such storage), their nature and quantity, and time and date when they so enter or exit.

c

It shall accurately identify all eligible goods which are allocated to or removed from the fiscal warehousing regime associated with the relevant fiscal warehousekeeper, the time and date when the allocation or removal takes place, and the location of the eligible goods while they are allocated to the relevant regime.

d

It shall accurately identify as “transferred goods” all eligible goods which are transferred directly from the fiscal warehousing regime to another fiscal warehousing regime, the time and date when the transfer starts, and the address of the fiscal warehouse to which the goods in question are transferred.

e

It shall accurately identify as “transferred goods” all eligible goods which are transferred directly from the fiscal warehousing regime to corresponding arrangements in another member State under regulation 145H(2)(b), the date and time when the transfer starts, and the address of the place in the other member State to which the goods in question are transferred.

f

It shall accurately identify as “transferred goods (by reason of export)” all eligible goods which are directly exported from the fiscal warehousing regime to a place outside the member States under regulation 145H(2)(c), the date and time when the movement of the goods which is directly associated with the export starts, and the address of the place outside the member States to which the goods in question are consigned.

2

Specified services performed in a fiscal warehouse

It shall accurately identify the nature of any services which are performed on or in relation to eligible goods while those goods are allocated to the relevant fiscal warehousing regime, the date when the services are performed, the particular eligible goods on or in relation to which they are performed, and the name, address and registration number (if any) of the supplier of those services.

3

Documents relating to transfers and specified services

a

It shall include the written undertaking from the other fiscal warehousekeeper relating to a transfer made within the United Kingdom referred to in regulation 145G(2), the certificate from the other fiscal warehousekeeper confirming a transfer made within the United Kingdom referred to in regulation 145G(3)(c), and it shall relate them to the relevant transfer.

b

It shall include the copy of the certificate relating to a transfer received by the relevant fiscal warehousekeeper from another fiscal warehousing regime within the United Kingdom referred to in regulation 145G(3)(d) and it shall relate that copy to the relevant allocation to his relevant fiscal warehousing regime.

c

It shall include the document relating to the completion of a transfer to corresponding arrangements in another member State referred to in regulation 145H(4)(b) and it shall relate that document to the relevant transfer.

d

It shall include the document relating to the completion of an export to a place outside the member States referred to in regulation 145H(4)(c) and it shall relate that document to the export in question.

4

Procedures where transfers are not completed

a

It shall be adjusted to show a removal (and not a transfer) where the certificate of transfer within the United Kingdom referred to in regulation 145G(3)(c) is not received in time from the other fiscal warehousekeeper.

b

It shall be adjusted to show a removal (and not a transfer) where the document referred to in articles 145H(4)(b) or 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in another member State, or which have been exported to a place outside the member States, is not received in time.

c

It shall evidence any notification made under regulation 145H(3)(c) to the person on whose instructions the goods were allowed to leave the fiscal warehouse.

5

Removals from a fiscal warehousing regime

a

It shall identify the name and address of any person who at any time removes or causes the removal of any goods from the fiscal warehousing regime and that person’s registration number if he is registered under the Act.

b

It shall include a copy of the removal document issued by the Commissioners under regulation 145J(1) and shall relate it to the relevant removal.

6

Miscellaneous

a

It shall incorporate any modifications to the features or requirements set out in paragraphs 1 to 5 above which the Commissioners may require in respect of the relevant fiscal warehousekeeper.

b

A fiscal warehousekeeper may, with the prior agreement of the Commissioners, maintain a fiscal warehousing record in which any of the features or requirements set out in paragraphs 1 to 5 above are relaxed or dispensed with.

I2SCHEDULE 2REVOCATIONS

Regulation 3(1)

Annotations:
Commencement Information
I2

Sch. 2 in force at 20.10.1995, see reg. 1

Statutory instrument number

Title of Regulations

SI 1972/1148

The Value Added Tax (Supplies by Retailers) Regulations 1972

SI 1973/293

The Value Added Tax (Trading Stamps) Regulations 1973

SI 1975/274

The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975

SI 1979/224

The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979

SI 1980/1537

The Value Added Tax (Repayment to Community Traders) Regulations 1980

SI 1985/886

The Value Added Tax (General) Regulations 1985

SI 1985/1650

The Value Added Tax (General) (Amendment) Regulations 1985

SI 1986/71

The Value Added Tax (General) (Amendment) Regulations 1986

SI 1986/305

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986

SI 1986/335

The Value Added Tax (Bad Debt Relief) Regulations 1986

SI 1987/150

The Value Added Tax (General) (Amendment) Regulations 1987

SI 1987/510

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987

SI 1987/1427

The Value Added Tax (Cash Accounting) Regulations 1987

SI 1987/1712

The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987

SI 1987/1916

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987

SI 1987/2015

The Value Added Tax (Repayments to Third Country Traders) Regulations 1987

SI 1988/886

The Value Added Tax (Annual Accounting) Regulations 1988

SI 1988/1343

The Value Added Tax (Repayment Supplement) Regulations 1988

SI 1988/2083

The Value Added Tax (General) (Amendment) Regulations 1988

SI 1988/2108

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988

SI 1988/2217

The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988

SI 1989/1132

The Value Added Tax (General) (Amendment) Regulations 1989

SI 1989/1302

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989

SI 1989/2248

The Value Added Tax (Accounting and Records) Regulations 1989

SI 1989/2255

The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989

SI 1989/2256

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989

SI 1989/2259

The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989

SI 1989/2355

The Value Added Tax (General) (Amendment) (No. 4) Regulations 1989

SI 1990/420

The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990

SI 1990/1943

The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990

SI 1991/371

The Value Added Tax (Refunds for Bad Debts) Regulations 1991

SI 1991/691

The Value Added Tax (General) (Amendment) Regulations 1991

SI 1991/1332

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991

SI 1991/1532

The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991

SI 1992/644

The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992

SI 1992/645

The Value Added Tax (General) (Amendment) Regulations 1992

SI 1992/1844

The Value Added Tax (Payments on Account) (No. 2) Regulations 1992

SI 1992/3096

The Value Added Tax (EC Sales Statements) Regulations 1992

SI 1992/3097

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992

SI 1992/3099

The Value Added Tax (Valuation of Acquisitions) Regulations 1992

SI 1992/3100

The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992

SI 1992/3101

The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992

SI 1992/3102

The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

SI 1992/3103

The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992

SI 1993/119

The Value Added Tax (General) (Amendment) Regulations 1993

SI 1993/761

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993

SI 1993/762

The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993

SI 1993/764

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993

SI 1993/856

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1993

SI 1993/1222

The Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993

SI 1993/1223

The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993

SI 1993/1224

The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993

SI 1993/1639

The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993

SI 1993/1941

The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993

SI 1993/3027

The Value Added Tax (General) (Amendment) (No. 7) Regulations 1993

SI 1993/3028

The Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993

SI 1994/803

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994

SI 1994/3015

The Value Added Tax (General) (Amendment) Regulations 1994

SI 1995/152

The Value Added Tax (General) (Amendment) Regulations 1995

SI 1995/913

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995

SI 1995/1069

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995

SI 1995/1280

The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995

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

Notes:

1

This Table shows the derivation of the Regulations.

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