Value Added Tax Act 1994

[^c15296941]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15296951]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15296961]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15296971]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15296981]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15296991]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297001]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297011]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297021]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297031]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297041]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297051]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297061]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297071]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297081]: Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)

[^c15297681]: Words in Sch. 1 para. 1(4)(a)(5) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(6)(a)

[^c15297701]: Sch. 1 para. 1(9) added (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 13; S.I. 1996/1249, art. 2

[^c15297711]: Sch. 1 para. 1A inserted (19.3.1997) by 1997 c. 16, s. 31(1)

[^c15297721]: Words in Sch. 1 para. 2(2)(b) repealed (19.3.1997 with effect in accordance with s. 39 of the repealing Act) by 1997 c. 16, ss. 31(2)(a)(4), 113, Sch. 18 Pt. IV(1) Note

[^c15297731]: Words in Sch. 1 para. 2(c) substituted (19.3.1997) by 1997 c. 16, s. 31(2)(b)(4)

[^c15297741]: Sch. 1 para. 2(2)(d) and word “and” immediately preceding it repealed (19.3.1997 with effect in accordance with s. 39 of the repealing Act) by 1997 c. 16, ss. 31(2)(c)(4), 113, Sch. 18 Pt. IV(1) Note

[^c15297761]: Word in Sch. 1 para. 2(4) repealed (19.3.1997 with effect in accordance with s. 39 of the repealing Act) by 1997 c. 16, ss. 31(2)(4), 113, Sch. 18 Pt. IV(1) Note

[^c15297931]: Sch. 1 para. 10(2) substituted (19.3.1997) by 1997 c. 16, s. 32

[^c15298511]: Sch. 3A paras. 1-9 inserted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(8), Sch. 36

[^c15298521]: Sch. 4 para. 2 repealed (29.4.1996 with application to supplies made on or after 1.1.1996) by 1996 c. 8, ss. 29(4)(5), 205, Sch. 41 Pt. IV(2)

[^c15298781]: Sch. 4 para. 5(2A) inserted (31.7.1998 with effect as mentioned in s. 21(6) of the amending Act) by 1998 c. 36, s. 21(3)(6)

[^c15298791]: Words in Sch. 4 para. 5(5)(6)(b) substituted (retrospectively) by 1995 c. 4, s. 33(3)(a)

[^c15298801]: Words in Sch. 4 para. 5(5) substituted (31.7.1998 with effect as mentioned in s. 21(6) of the amending Act) by 1998 c. 36, s. 21(4)(6)

[^c15298811]: Sch. 4 para. 5(5)(a)(b) substituted for words in Sch. 4 para. 5(5) (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(9)

[^c15298821]: Sch. 4 para. 5A inserted (31.7.1998 with effect as mentioned in s. 21(6) of the amending Act) by 1998 c. 36, s. 21(5)(6)

[^c15298841]: Sch. 4 para. 5(7) inserted (29.4.1996) by 1996 c. 8, s. 33(2)

[^c15298861]: Words in Sch. 4 para. 8(1)(c) substituted (1.4.2000) by S.I. 2000/266, art. 2

[^c15298871]: 1973 c. 51.

[^c15298911]: Sch. 5A added (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 18; S.I. 1996/1249, art. 2

[^c15298921]: Words in Sch. 6 para. 7(b) substituted (retrospectively) by 1995 c. 4, s. 33(3)(b)

[^c15298931]: Sch. 6 para. 8 modified (30.6.1997) by S.I. 1997/1523, arts. 7, 8

[^c15298941]: Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

[^c15298951]: Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)

[^c15298981]: Words in Sch. 8 Pt. 2 Group 1 Note 6 substituted (retrospectively) by 1999 c. 16, s. 14

[^c15298991]: Word in Sch. 8 Pt. 2 Group 2 item 2(a) omitted (26.6.1996) by virtue of S.I. 1996/1661, arts. 1, 2(a)

[^c15299001]: Sch. 8 Pt. 2 Group 2 item 2(c) inserted (26.6.1996) by S.I. 1996/1661, arts. 1, 2(b)

[^c15299011]: Sch. 8 Pt. 2 Group 5 substituted (1.3.1995) by S.I. 1995/280, arts. 1, 2

[^c15299061]: Words in Sch. 8 Pt. 2 Group 5 item 3 substituted (1.3.1997) by S.I. 1997/50, arts. 1, 2

[^c15299171]: Sch. 8 Pt. 2 Group 5 Notes (7)(7A) substituted for Sch. 8 Group 5 Note (7) (1.8.2001) by S.I. 2001/2305, arts. 2, 3

[^c15299181]: Sch. 8 Pt. 2 Group 5 Note (7A) applied (1.8.2001) by S.I. 2001/2305, art. 4

[^c15299191]: Sch. 8 Pt. 2 Group 5 Note (21) substituted (1.3.1997) by S.I. 1997/50, arts. 1, 2

[^c15299221]: S.I. 1992/1725 (N.I.15).

[^c15299231]: Sch. 8 Pt. 2 Group 6 substituted (1.3.1995) by S.I. 1995/283, arts. 1, 2

[^c15299411]: 1990 c. 9

[^c15299421]: Words in Sch. 8 Pt. 2 Group 6 Note (1)(a)(ii) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 57(a)

[^c15299451]: Words in Sch. 8 Pt. 2 Group 6 Note (1)(b)(ii) substituted (N.I.) (29.8.1995) by S.I. 1995/1625 (N.I. 9), arts. 1(2), 45(1), Sch. 3 para. 4(1)

[^c15299531]: Sch. 8 Pt. 2 Group 8 item 1 substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(a)

[^c15299541]: Sch. 8 Pt. 2 Group 8 item 2 substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(b)

[^c15299551]: Sch. 8 Pt. 2 Group 8 item 2A inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(c)

[^c15299561]: Sch. 8 Pt. 2 Group 8 item 2B inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(c)

[^c15299581]: Word in Sch. 8 Pt. 2 Group 8 item 4(a) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/753, art. 2

[^c15299601]: Sch. 8 Pt. 2 Group 8 item 6A inserted (1.4.1995) by S.I. 1995/653, arts. 1, 3

[^c15299611]: Word in Sch. 8 Pt. 2 Group 8 item 10(a) deleted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(d)(i)

[^c15299621]: Words in Sch. 8 Pt. 2 Group 8 item 10(b) substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(d)(ii)

[^c15299631]: Sch. 8 Pt. 2 Group 8 item 10(c) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(d)(iii)

[^c15299641]: Words in Sch. 8 Pt. 2 Group 8 item 11(b) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 4

[^c15300031]: Sch. 8 Pt. 2 Group 8 Note (A1) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(e)

[^c15300041]: Word in Sch. 8 Pt. 2 Group 8 Note (1) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(f)

[^c15300051]: Words in Sch. 8 Pt. 2 Group 8 Note (2) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(g)

[^c15300061]: Sch. 8 Pt. 2 Group 8 Note (2A) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(h)

[^c15300071]: Words in Sch. 8 Pt. 2 Group 8 Note (2A) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(3); S.I. 1998/3178, art. 3

[^c15300081]: Sch. 8 Pt. 2 Group 8 Notes (4A)-(4C) inserted (1.4.1995) by S.I. 1994/3014, arts. 1, 3

[^c15300101]: Sch. 8 Pt. 2 Group 8 Note (4D) inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/753, art. 3

[^c15300111]: Sch. 8 Pt. 2 Group 8 Note (6A) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 5

[^c15300121]: 1982 c.16. Air navigation services are defined in section 105(1).

[^c15300131]: Words in Sch. 8 Pt. 2 Group 8 Note (7) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 6

[^c15300141]: Words in Sch. 8 Pt. 2 Group 8 Note (7) substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(i)

[^c15300321]: Word in Sch. 8 Pt. 2 Group 12 item 2(f) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 2

[^c15300341]: Word in Sch. 8 Pt. 2 Group 12 item 5 inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 4

[^c15300351]: Sch. 8 Pt. 2 Group 12 item 11 substituted (1.4.2000) by S.I. 2000/805, art. 3

[^c15300871]: Sch. 8 Pt. 2 Group 12 Note (2A) inserted (1.1.1998) by S.I. 1998/2744, art. 5

[^c15300881]: Words in Sch. 8 Pt. 2 Group 12 Note (4)(b) deleted (1.1.1998) by S.I. 1997/2744, arts. 1, 6

[^c15300901]: Sch. 8 Pt. 2 Group 12 Note (5): Words “and 2” deleted and words “, 2 and 2A” inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 5

[^c15300911]: Sch. 8 Pt. 2 Group 12 Notes (5A)-(5I) inserted (1.1.1998) by S.I. 1997/2744, arts. 1, 7

[^c15300921]: 1990 c.19.

[^c15300931]: 1978 c.29.

[^c15300971]: Sch. 8 Pt. 2 Group 12 Notes (5J)(5K) inserted (1.4.2000) by S.I. 2000/805, art. 4

[^c15300991]: 1992 c. 4.

[^c15301001]: 1992 c. 7.

[^c15301061]: Sch. 8 Pt. 2 Group 14 deleted (1.7.1999) by S.I. 1999/1642, art. 2(b)

[^c15301101]: Words in Sch. 8 Pt. 2 Group 14 Note (1) substituted (1.1.1996) by S.I. 1995/3041, art. 2(b)

[^c15301111]: 1987 c. 53.

[^c15301121]: 1987 c. 53.

[^c15301131]: Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6

[^c15301141]: Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6

[^c15301151]: Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6

[^c15301161]: Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7

[^c15301171]: Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7

[^c15301181]: Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7

[^c15301191]: Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7

[^c15301341]: Sch. 8 Pt. 2 Group 15 Notes (1)-(1F) substituted for Note (1) (1.4.2000) by S.I. 2000/805, art. 8

[^c15301351]: 1992 c. 4.

[^c15301361]: 1992 c. 7.

[^c15301371]: 1995 c. 18; definition amended by paragraph 2(4)(a) of Schedule 7 to the Welfare Reform and Pensions Act 1999 (c. 30).

[^c15301381]: S.I. 1995/2705 (N.I. 15); definition amended by the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)).

[^c15301441]: 1990 c. 19.

[^c15301451]: 1978 c. 29.

[^c15301471]: Sch. 8 Pt. 2 Group 15 Notes (4A)(4B) inserted (19.3.1997 with effect as mentioned in s. 34(3) of the amending Act) by S.I. 1997 c. 16, s. 34(1)(3)

[^c15301481]: Sch. 8 Pt. 2 Group 15 Note (5A)(5B) inserted (19.3.1997 with effect as mentioned in s. 34(3) of the amending Act) by S.I. 1997 c. 16, s. 34(2)(3)

[^c15301491]: Sch. 8 Pt. 2 Group 15 Notes (10A)-(10C) inserted (1.4.2000) by S.I. 2000/805, art. 9

[^c15301511]: Words in Sch. 8 Pt. 2 Group 16 item 3 inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/732, art. 3

[^c15301551]: Words in Sch. 8 Pt. 2 Group 16 Note (4) substituted (30.6.2000) by S.I. 2000/1517, art. 3

[^c15301581]: Sch. 8 Pt. 2 Group 16 Note (4A) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/732, art. 6

[^c15301591]: 1988 c. 52, the current standards are laid down by the Secretary of State for the Environment, Transport and the Regions in the Motor Cycles (Protective Helmets) Regulations 1998 (S.I. 1998/1807) as amended by the Motor Cycles (Protective Helmets) (Amendment) Regulations 2000 (S.I. 2000/1488).

[^c15301641]: Words in Sch. 8 Pt. 2 Group 16 Note (5) substituted (30.6.2000) by S.I. 2000/1517, art. 5

[^c15301751]: Sch. 9 Pt. I: entry inserted (1.12.1999) by S.I. 1999/2834, art. 3(b)

[^c15301771]: Sch. 9 Pt. I: entry inserted (1.1.2000) by S.I. 1999/3116, art. 2(2)

[^c15301791]: Sch. 9 Pt. I: entry inserted (1.3.2000) by S.I. 1999/2833, art. 2(2)

[^c15301811]: Sch. 9 Pt. I: entry substituted (1.12.1999) by S.I. 1999/2834, art. 3(a)

[^c15301831]: Sch. 9 Pt. II Group 1 Note (1) substituted (1.3.1995) by S.I. 1995/282, arts. 1, 3

[^c15301841]: Sch. 9 Pt. II Group 1 Note (1A) inserted (1.3.1995) by S.I. 1995/282, arts. 1, 4

[^c15301851]: Words in Sch. 9 Pt. II Group 1 Note (3) substituted (1.3.1995) by S.I. 1995/282, arts. 1, 5

[^c15301871]: Words in Sch. 9 Pt. II Group 1 Note (11)(a) substituted (1.3.1995) by S.I. 1995/282, arts. 1, 7

[^c15301891]: Sch. 9 Pt. 2 Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2)

[^c15301971]: Sch. 9 Pt. II Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2)

[^c15301981]: Words in Sch. 9 Group 2 item 4(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 347(4)

[^c15302001]: Sch. 9 Pt. II group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2)

[^c15302091]: Sch. 9 Pt. II Group 5 Item 5, 5A substituted (10.3.1999) for Item 5 by S.I. 1999/594, art. 3

[^c15302111]: Sch. 9 Pt. II Group 5 Item 7 omitted (10.3.1999) by virtue of S.I. 1999/594, art. 4

[^c15302261]: Sch. 9 Pt. II Group 5 Note (1A) inserted (10.3.1999) by S.I. 1999/594, art. 5

[^c15302281]: Sch. 9 Pt. II Group 5 Notes (5)(5A)(5B) substituted (10.3.1999) for Note (5) by S.I. 1999/594, art. 7

[^c15302321]: Words in Sch. 9 Group 6 item 3(b)(i) substituted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(2); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)

[^c15302331]: 1973 c.50.

[^c15302341]: 1950 c. 29 (N.I).

[^c15302351]: 1990 c. 35.

[^c15302361]: Sch. 9 Group 6 item 5A inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(3); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)

[^c15303581]: Words in Sch. 9 Group 6 Note (1)(a) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(a)

[^c15303591]: 1980 c. 44.

[^c15303601]: S.I.1986/594 (N.I.3).

[^c15303611]: S.I.1989/2406 (N.I.20).

[^c15303621]: Words in Sch. 9 Group 6 Note (1)(a)(iii) substituted (1.9.1999) by 1998 c. 31, s. 140(1), Sch. 30 para. 51(a) (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch.

[^c15303631]: Words in Sch. 9 Group 6 Note (1)(a)(iii) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(b)

[^c15303641]: S.I.1986/594 (N.I.3).

[^c15303651]: Sch. 9 Group 6 Note (1)(a)(v) repealed (1.9.1999) by 1998 c. 31, s. 140(1)(3), Sch. 30 para. 51(b), Sch. 31 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch.

[^c15303661]: 1989 c. 39.

[^c15303671]: Sch. 9 Group 6 Note (1)(a)(vii) repealed (1.9.1999) by 1998 c. 31, s. 140(1)(3), Sch. 30 para. 51(b), Sch. 31 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch.

[^c15303681]: 1992 c. 13.

[^c15303691]: 1992 c. 37.

[^c15303701]: S.I.1986/594 (N.I.3).

[^c15303711]: Sch. 9 Group 6 Note 1(c)(v) and preceding word inserted (1.4.1998) by S.I. 1997/ 1772 (N.I. 15), art. 25, Sch. 4; S.R. 1998/82, art. 2

[^c15303721]: Sch. 9 Group 6 Note (1)(e) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 3

[^c15303731]: Sch. 9 Group 6 Note (1)(f) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 4

[^c15303741]: Words in Sch. 9 Group 6 Note (2) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 5

[^c15303751]: Words in Sch. 9 Group 6 Note (3) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 6

[^c15303761]: Sch. 9 Group 6 Note (5A) inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(4); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)

[^c15304121]: 1989 c. 44.

[^c15304141]: Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2

[^c15304151]: 1993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17).

[^c15304161]: Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2

[^c15304171]: 1994 c. 17.

[^c15304221]: S.I.1976/1213 (N.I. 22)9.

[^c15304251]: Sch. 9 group 7 Note (2A) inserted (1.1.1997) by S.I. 1996/2949, arts. 1, 2

[^c15304271]: Sch. 9 Pt. II Group 9: heading substituted (1.12.1999) by S.I. 1999/2834, art. 4(a)

[^c15304281]: Sch. 9 Pt. II Group 9 Item 1(e) added (1.12.1999) by S.I. 1999/2834, art. 4(b)

[^c15304291]: 1992 c. 52.

[^c15304301]: Words in Sch. 9 Pt. II Group 10 Item 2 substituted (1.1.2000) by S.I. 1999/1994, art. 3

[^c15304311]: Words in Sch. 9 Pt. II Group 10 Item 3 substituted (1.1.2000) by S.I. 1999/1994, art. 3

[^c15304361]: Words in Sch. 9 Pt. II Group 10 Notes (1)-(3) substituted (1.1.2000) by S.I. 1999/1994, art. 3

[^c15304381]: Sch. 9 Pt. II Group 10 Notes (2A)(2B)(2C) inserted (1.1.2000) by S.I. 1999/1994, art. 4

[^c15304401]: Sch. 9 Pt. II Group 10 Notes (4)-(17) inserted (1.1.2000) by S.I. 1999/1994, art. 5

[^c15304421]: 1953 c.34.

[^c15304431]: 1956 c.54.

[^c15304441]: 1930 c.28.

[^c15304451]: 1984 c.51.

[^c15304461]: 1984 c.51.

[^c15304471]: 1992 c.12.

[^c15304481]: Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

[^c15304491]: Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

[^c15304501]: Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

[^c15304511]: Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

[^c15304521]: Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

[^c15304541]: Sch. 9 Pt. 2 Group 12 Note (3) substituted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(a)

[^c15304551]: Sch. 9 Pt. 2 Group 12 Note (3)(a) omitted (1.12.1999) by S.I. 1999/2834, art. 5

[^c15304561]: Sch. 9 Pt. 2 Group 13 inserted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(b)

[^c15304571]: Sch. 9 Pt. II Group 14 added (1.3.2000) by S.I. 1999/2833, art. 2(3)

[^c15304581]: Sch. 9 Pt. II Group 14 Item 1 added (1.3.2000) by S.I. 1999/2833, art. 2(3)

[^c15304641]: Sch. 9 Pt. II Group 14 Notes added (1.3.2000) by S.I. 1999/2833, art. 2(3)

[^c15304651]: S.I. 1995/2518.

[^c15304661]: S.I. 1992/3222; Article 5 was amended by S.I. 1995/281.

[^c15304671]: Article 6 was amended by S.I. 1995/281.

[^c15304681]: Article 7 was amended by S.I. 1995/281 and S.I. 1995/1666.

[^c15304691]: Word in Sch. 9 Group 14 Note (9) inserted (11.5.2001 for specified purposes otherwise 1.9.2001) by 2001 c. 9, s. 98(9)(10)(11)

[^c15304701]: Sch. 9 Pt. 2 Group 15 added (1.1.2000) by S.I. 1999/3116, art. 2(3)

[^c15304711]: Sch. 9 Pt. 2 Group 15 Item 1 added (1.1.2000) by S.I. 1999/3116, art. 2(3)

[^c15304721]: Sch. 9 Pt. 2 Group 15 Item 2 added (1.1.2000) by S.I. 1999/3116, art. 2(3)

[^c15304731]: Sch. 9 Pt. 2 Group 15 Item 3 added (1.1.2000) by S.I. 1999/3116, art. 2(3)

[^c15304741]: Sch. 9 Pt. 2 Group 15 Notes added (1.1.2000) by S.I. 1999/3116, art. 2(3)

[^c15304751]: Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4

[^c15304761]: Sch. 9A para. 2(1) renumbered (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(2)

[^c15304771]: Sch. 9A para. 2(2) inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(2)

[^c15304781]: Words in Sch. 9A para. 3(8) substituted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(3)

[^c15304791]: Words in Sch. 9A para. 7(1) substituted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(4)

[^c15305851]: Sch. 11 para. 2(10)(d)(e) and word preceding it inserted (29.4.1996) by 1996 c. 8, s. 38(3)

[^c15305881]: Sch. 11 para. 5(4)-(10) repealed (1.7.1997) by 1997 c. 16, 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2

[^c15306281]: Sch. 11 para. 6(2)-(4) extended (27.7.1999) by 1999 c. 16, s. 13(6)

[^c15306641]: Words in Sch. 11 para. 11(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 91(b)

[^c15306681]: 1954 c. 33(N.I.)

[^c15306821]: Sch. 13 para. 23 extends to the Isle of Man.

[^c15306831]: 1963 c. 9.

[^c15306841]: 1985 c. 54.

[^c15306851]: Sch. 13 para. 7 repealed (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, ss. 21(5), 162, Sch. 29 Pt. VI Note

[^c15306861]: 1989 c. 26.

[^c15306901]: Sch. 13 para. 9(1) repealed (19.3.1997 with effect as mentioned in s. 39 of the amending Act) by 1997 c. 16, ss. 39, 113, Sch. 18 Pt. IV(3), Note

[^c15306911]: Sch. 13 para. 9(2) substituted (retrospectively) by 1995 c. 4, s. 33(4)

[^c15306921]: S.I.1992/3261 (C.102).

[^c15306931]: 1982 c.39.

[^c15306941]: 1994 c. 9.

[^c15306951]: 1979 c. 58

[^c15306961]: 1978 c. 30.

[^c15306971]: Sch. 14 para. 7 extends to the Isle of Man.

[^c15306981]: Sch. 14 para. 11 repealed (22.3.2001 with effect as mentioned in s. 579(1)) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

[^c15306991]: Sch. 14 para. 13(a) substituted (retrospectively) by 1995 c. 4, s. 33(5)

[^c17070201]: S. 26B inserted (retropective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(1)(4)

[^c17070381]: S. 26A inserted (with effect as mentioned in s. 22(3) of the amending Act) by Finance Act 2002 (c. 23), s. 22(1); S.I. 2002/3028, art. 2

[^c17070961]: Words in s. 41(7) inserted (10.10.2002 for W., 1.3.2007 in so far as not already in force, immediately before the National Health Service Act 2006 comes into force) by National Health Service Reform and Health Care Professions Act 2002 (c. 17), s. 42(3), Sch. 5 para. 40; S.I. 2002/2532, art. 2, Sch.; S.I. 2006/1407, art. 1(1), Sch. 1 para. 12 (with art. 4)

[^c17071391]: S. 36A and preceding cross heading inserted (24.7.2002) by Finance Act 2002 (c.23), s. 25

[^c17071731]: S. 36(4A) repealed (with effect as mentioned in s. 22(3) of the amending Act) by Finance Act 2002 (c. 23), s. 22(2), Sch. 40 Pt. 2(1); S.I. 2002/3028, art. 2

[^c17071751]: S. 36(5)(ea) repealed (with effect as mentioned in s. 22(3) of the amending Act) by Finance Act 2002 (c. 23), s. 22(2), Sch. 40 Pt. 2(1); S.I. 2002/3028, art. 2

[^c17072611]: S. 83(fza) inserted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(2)(4)

[^c17072631]: S. 84(4ZA) inserted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(3)(4)

[^c17072971]: Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)

[^c17108451]: Words in Sch. 7A Pt. 2 Group 7 Item 1 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(b)

[^c17108511]: Words in Sch. 7A Pt. 2 Group 7 Item 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(b)

[^c17108551]: Words in Sch. 7A Pt. 2 Group 7 Item 2(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(c)

[^c17121641]: Sch. 7A Pt. II Group 3 Item 8A, 8B inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(a)

[^c17148131]: Words in Sch. 7A Pt. II Group 3 Note 1(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(b)

[^c17148181]: Words in Sch. 7A Pt. II Group 3 Note 4(d) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(c)

[^c17148361]: Sch. 7A Pt. II Group 3 Note 4A, 4B substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(d)

[^c17148581]: Sch. 7A Pt. 2 Group 6 Note 4(2)(aa) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(a)(ii)

[^c17148611]: Word in Sch. 7A Pt. 2 Group 6 Note 4(2)(a) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(a)(i)

[^c17148631]: Sch. 7A Pt. 2 Group 6 Note 5(2)(a) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(b)

[^c17148651]: Sch. 7A Pt. 2 Group 6 Note 7(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(i)

[^c17184691]: Sch. 7A Pt. 2 Group 6 Note 7(3) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)

[^c17184711]: Sch. 7A Pt. 2 Group 6 Note 7(4) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)

[^c17184721]: Sch. 7A Pt. 2 Group 6 Note 7(5) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)

[^c17184851]: Sch. 8 Pt. 2 Group 8 item 3(d) inserted (1.4.2002) by The Value Added Tax (Equipment in Lifeboats) Order 2002 (S.I. 2002/456), art. 2(a)

[^c17184911]: Words in Sch. 8 Pt. 2 Group 8 item 10(c) inserted (1.4.2002) by The Value Added Tax (Equipment in Lifeboats) Order 2002 (S.I. 2002/456), art. 2(b)

[^c17199551]: Words in Sch. 8 Pt. 2 Group 5 Note (17) substituted (1.6.2002) by The Value Added Tax (Construction of Buildings) Order 2002 (S.I. 2002/1101), art. 2(a)

[^c17199591]: Words in Sch. 8 Pt. 2 Group 5 Note (17)(a) substituted (1.6.2002) by The Value Added Tax (Construction of Buildings) Order 2002 (S.I. 2002/1101), art. 2(b)

[^c17223041]: Words in Sch. 8 Pt. 2 Group 12 Note (6)(b) substituted (27.6.2002) by The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (S.I. 2002/1397), art. 12, Sch. para. 11

[^c17224131]: Sch. 8 Pt. 2 Group 12 Note (5H)(a)(aa) substituted for Sch. 8 Pt. 2 Group 12 Note (5H)(a) (5.12.2002) by The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 (S.I. 2002/2813), art. 3

[^c17224151]: Sch. 8 Pt. 2 Group 15 Notes (4)(a)(aa) substituted (5.12.2002) for Note (4)(a) by The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 (S.I.2002/2813), art. 4

[^c17225151]: Sch. 8 Pt. 2 Group 5 Notes (4)-(6) applied (28.11.2002) S.I. 1995/2518, reg. 84(8) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4)

[^c17225171]: Sch. 8 Pt. 2 Group 5 Notes (4)-(6) applied (28.11.2002) S.I. 1995/2518, reg. 84(8) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4)

[^c17225181]: Sch. 8 Pt. 2 Group 5 Notes (4)-(6) applied (28.11.2002) S.I. 1995/2518, reg. 84(8) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4)

[^c17225291]: Sch. 9 Pt. 2 Group 1 Note (2)(4) applied (28.11.2002) by S.I. 1995/2518, reg. 84(6) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4)

[^c17227791]: Words in Sch. 9 Pt. 2 Group 7 item 1(c) substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Health Professions Order 2001 (S.I. 2002/254), art. 48, Sch. 4 para. 6 (with art. 3(19))

[^c17228971]: Sch. 9 Pt. 2 Group 7 item 1: words "the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001" substituted for Sch. 9 Pt. II Group 7 item 1(d) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Nursing and Midwifery Order 2001 (S.I. 2002/253), art. 54, Sch. 5 para. 12 (with art. 3(18))

[^c17230471]: Words in Sch. 9 Pt. 2 Group 7 Item 4 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 3

[^c17231201]: Sch. 9 Pt. 2 Group 7 Item 9 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 4

[^c17231891]: Sch. 9 Pt. 2 Group 7 Note (6) substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 5

[^c17231911]: Sch. 9 Pt. 2 Group 7 Note (8) inserted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 6

[^c17510921]: Word in Sch. 7A Pt. 2 Group 6 Note 7(6) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(a)

[^c17510991]: Words in Sch. 7A Pt. 2 Group 6 Note 7(6) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(b)

[^c17511571]: Sch. 7A Pt. 2 Group 7 Note 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(d)

[^c17512221]: Words in Sch. 7A Pt. 2 Group 7 Note 3 heading substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(i)

[^c17512281]: Sch. 7A Pt. 2 Group 7 Note 3(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(ii)

[^c17512331]: Sch. 7A Pt. 2 Group 7 Note 3(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(iii)

[^c17512431]: Words in Sch. 7A Pt. 2 Group 7 Note 3(4)(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(iv)

[^c17512451]: Sch 7A Pt. 2 Group 7 Note 3A inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(f)

[^c17512731]: Sch. 7A Pt. 2 Group 7 Note 4A inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(g)

[^c17512971]: Word in Sch. 7A Pt. 2 Group 7 Note 5 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(h)

[^c8708071]: 1974 c. 28, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

[^c8708081]: 1973 c. 17, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

[^c8708091]: 1972 c. 22, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

[^key-00201dfd7aee5788e4860f0971d07e10]: Sch. 9 Pt. II Group 5 Item 9 substituted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(2)

[^key-003eaf02d96063d0122631e47c58a311]: S. 39(3)(za) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 5(2)

[^key-004b99e5db1185cdbedace69fdbad227]: S. 58A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)

[^key-004f43c07c77592f6c8b38da7d503e50]: S. 18B(5) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-0078cdcabfe6786107fa064c6f3bbf47]: Word in s. 43B(2)(d) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(d); S.I. 2019/1348, reg. 2

[^key-0096760faef8eff2ee061847aa40e055]: S. 43A(3) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2