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The Value Added Tax Regulations 1995

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Regulation 5(1)

F1SCHEDULE 1 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulation 145F

[F2SCHEDULE 1AU.K.

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 regimeU.K.

(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 warehouseU.K.

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 servicesU.K.

(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 completedU.K.

(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 regimeU.K.

(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.  MiscellaneousU.K.

(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.]

Regulation 3(1)

SCHEDULE 2U.K.REVOCATIONS

Commencement Information

I1Sch. 2 in force at 20.10.1995, see reg. 1

Statutory instrument numberTitle of Regulations
SI 1972/1148The Value Added Tax (Supplies by Retailers) Regulations 1972
SI 1973/293The Value Added Tax (Trading Stamps) Regulations 1973
SI 1975/274The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975
SI 1979/224The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979
SI 1980/1537The Value Added Tax (Repayment to Community Traders) Regulations 1980
SI 1985/886The Value Added Tax (General) Regulations 1985
SI 1985/1650The Value Added Tax (General) (Amendment) Regulations 1985
SI 1986/71The Value Added Tax (General) (Amendment) Regulations 1986
SI 1986/305The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986
SI 1986/335The Value Added Tax (Bad Debt Relief) Regulations 1986
SI 1987/150The Value Added Tax (General) (Amendment) Regulations 1987
SI 1987/510The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987
SI 1987/1427The Value Added Tax (Cash Accounting) Regulations 1987
SI 1987/1712The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987
SI 1987/1916The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987
SI 1987/2015The Value Added Tax (Repayments to Third Country Traders) Regulations 1987
SI 1988/886The Value Added Tax (Annual Accounting) Regulations 1988
SI 1988/1343The Value Added Tax (Repayment Supplement) Regulations 1988
SI 1988/2083The Value Added Tax (General) (Amendment) Regulations 1988
SI 1988/2108The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988
SI 1988/2217The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988
SI 1989/1132The Value Added Tax (General) (Amendment) Regulations 1989
SI 1989/1302The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989
SI 1989/2248The Value Added Tax (Accounting and Records) Regulations 1989
SI 1989/2255The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989
SI 1989/2256The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
SI 1989/2259The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989
SI 1989/2355The Value Added Tax (General) (Amendment) (No. 4) Regulations 1989
SI 1990/420The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990
SI 1990/1943The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
SI 1991/371The Value Added Tax (Refunds for Bad Debts) Regulations 1991
SI 1991/691The Value Added Tax (General) (Amendment) Regulations 1991
SI 1991/1332The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991
SI 1991/1532The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991
SI 1992/644The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992
SI 1992/645The Value Added Tax (General) (Amendment) Regulations 1992
SI 1992/1844The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
SI 1992/3096The Value Added Tax (EC Sales Statements) Regulations 1992
SI 1992/3097The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992
SI 1992/3099The Value Added Tax (Valuation of Acquisitions) Regulations 1992
SI 1992/3100The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992
SI 1992/3101The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
SI 1992/3102The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
SI 1992/3103The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
SI 1993/119The Value Added Tax (General) (Amendment) Regulations 1993
SI 1993/761The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993
SI 1993/762The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
SI 1993/764The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993
SI 1993/856The Value Added Tax (General) (Amendment) (No. 3) Regulations 1993
SI 1993/1222The Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993
SI 1993/1223The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993
SI 1993/1224The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993
SI 1993/1639The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
SI 1993/1941The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993
SI 1993/3027The Value Added Tax (General) (Amendment) (No. 7) Regulations 1993
SI 1993/3028The Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993
SI 1994/803The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994
SI 1994/3015The Value Added Tax (General) (Amendment) Regulations 1994
SI 1995/152The Value Added Tax (General) (Amendment) Regulations 1995
SI 1995/913The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995
SI 1995/1069The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995
SI 1995/1280The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995

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

Notes:U.K.

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 1992S.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)
ProvisionDerivation
New RegulationRegulationsOld Regulation
1VATGR1
22
33
467
54
64
79
810
911
1010A
1110B
1210C
1312
1413
1514
1615
1715A
1815B
1915C
2016
21ECSS1
222
233
24AR RGA1 2
25VATGR58
2658A
2759
2861
2962
3063
31AR2, 2A
324
334A
345
35VATGR64
3664C
37AR6
387
398
40VATGR60
4158ZA, 60A
42RGA3
43NEW
44POA2
454
465
476
487
49AA2
503
514
525
536
547
558
56CA2
573
584
595
606
617
628
639
6410
6512
66SR1
672
683
694
705
716
727
7310
748
759
76TS2
773
784
795
806
81VAT GR17
8218
8318A
8418B
8519
8620
8720A
8821
8922
9023
9124
9225
9326
9427
9528
96VA2(3)
972(1), (2)
98VAT GR9A
9929
10029A
10130
10231
10332
10432A
10533
10633A
10734
10835
10936
11036A
11137
11237A
11337B
11437C
11537D
11637E
11738
11839
11939B
12040
12139A
12241
12342
12445
12546
12648
12749
12850
12951
13052
13154
13256
13357
13457A
13557B
13657D(1)
13757D(2)
13857DA
13957E
14057F
14157G
14257H
14357I
14457J
14557K, 57L
146RNMT1
147VAT GR64B
14864A
149RNMT2
1503
1514
1525
1536
1547
155VAT GR57C
156BDR2
1574
1585
1596
1607
1618
1629
16310
16411
165RBD2
1663
1674
1685
1696
1707
1718
1729
173CT2
1743
1754
1765
1776
1787
1798
1809
18110
18211
18312
18413
185TC2
1863
1874
1885
1896
1907
1918
1929
193NEW
19410
19511
196NEW
197NEW
198RS4
1995
200DIY2
2013
202FRF1
2032
2043
2054
2065
2076
2087
2098
2109
21110
212VATGR65
21366

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