Value Added Tax Act 1994

[^key-daca593d2ec64fe32dfe5ec16923d84d]: S. 41A(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 45(3) (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-db20d45d5e61098002fad0dab62b3021]: Sch. 9 Pt. II Group 5 Note (10) omitted (1.10.2008) by virtue of The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(6)

[^key-db49bbcd2bd9cffac2316586f46a5d93]: Sch. 7A Pt. 2 Group 2 Note 4 and heading omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(iii)

[^key-db49f83b6b357e9983eba1b818661340]: S. 77A(1)(a)-(c) substituted for s. 77A(1)(a)(b) (1.5.2007) by The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 (S.I. 2007/939), arts. 1, 2(b)

[^key-dbf6c681d83a3911e93c689bba3740be]: S. 80(4A) substituted for s. 80(4A)(4B) (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(9)

[^key-dc164e3edfe795fba899807d731a57da]: Words in Sch. 11A para. 11(4) inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 7(3); S.I. 2005/2010, art. 2 (with art. 4)

[^key-dc45076ac9f5ced2870bee1178421aad]: S. 2(1) modified (1.12.2008) by The Value Added Tax (Change of Rate) Order 2008 (S.I. 2008/3020), arts. 1, 3

[^key-dcaa0d2a593a54dcce142792eab9d675]: Word in Sch. 9 Pt. II Group 14 Note (9) inserted (with effect in accordance with s. 76(5) of the amending Act) by Finance Act 2011 (c. 11), s. 76(4)

[^key-dd0cb79ddf35bce707e71395ef21885e]: Ss. 51C, 51D inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 3

[^key-dd3ec7c604ca204a0151551d1035271b]: Words in Sch. 9ZA para. 49(1)(a) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(2)(b); S.I. 2021/770, reg. 3

[^key-dd7e9f728b70e46ef241e722ccc7d31c]: Words in Sch. 9 Pt. II Group 10 omitted (1.1.2015) by virtue of The Value Added Tax (Sport) Order 2014 (S.I. 2014/3185), arts. 1, 2(2)

[^key-dd992d9ab9b9c142f4358f7c769d43ca]: Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(2); S.I. 2020/1641, reg. 2, Sch.

[^key-ddc1a93c92fd597f180c972ff0396925]: Words in Sch. 9 Pt. 2 Group 7 Note 2A inserted (1.5.2023) by The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 (S.I. 2023/388), arts. 1, 2

[^key-dde40c1928172360b03620810f0266f4]: Words in Sch. 1 para. 1(1)(b) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(2)(b)

[^key-dde54288680541f0939326a4c47c2823]: Words in Sch. 11A para. 7(9) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 20 (with art. 4)

[^key-ddf039409d29e8c2f250bbd5f554bbbc]: S. 97(4)(ca) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(5)

[^key-de38438464bb5126738ea536bc903c60]: Words in s. 26(4) substituted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 2

[^key-de44d4766bb336c5f3757f760af854ba]: Word in Sch. 9ZB para. 6(2)(a) omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(3)(a)(i) (as amended by S.I. 2021/779, regs. 1, 2)

[^key-de7c6b551084613f8ab3625ad14792b4]: S. 83(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(5)

[^key-de868e3724384f319d3be190794ea76a]: Words in s. 69C(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 62(a) (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-de94f2ee574cd9fa98ad9b7a3d083c9f]: Sch. 9 Pt. II Group 1 Notes (15A)-(15E) inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 5(5), 7(1)

[^key-df21014b54fadfa41d32f6b448da1488]: Sch. 9ZF para. 8A inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 25(3)

[^key-df83c1234fdc3b4c442eaa3cf10fd916]: Words in s. 30(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(2) (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-dfd6a89e28c685cec8fcbe988268e95f]: Words in s. 41(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 44(2)(a) (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-dfe7b032236fd25c6bc366ab094ccb25]: Words in s. 90(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 75(4) (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-dfeb6d81f534ce6f05cd59c011e45869]: S. 7(10) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 3(3) (with Sch. 36 para. 19)

[^key-dff24aec1e308b2c47359fa29bb93f6a]: Words in s. 21(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(3)(b) (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-e01a84bc27f2515f4a3491fe58d4181a]: Words in s. 43(2C)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(a) (with Sch. 2)

[^key-e02a2aa5c03561a2552a0fbdbe7d8fd3]: Sch. 10 para. 10(3)(b) substituted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 5(3)

[^key-e03bb4b1fd38a2c09343238c13123e44]: S. 67 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(f) (with transitional provisions in S.I. 2009/511, art, 4(a)(ii)); S.I. 2009/511, art. 2 (with art. 4)

[^key-e08a4c83afd618c27f504512743a9f23]: Sch. 9 Pt. II item 1(b) omitted (1.8.2013) by virtue of The Value Added Tax (Education) Order 2013 (S.I. 2013/1897), arts. 1(2), 2 (with art. 1(2)(3))

[^key-e0a16de8bb409e8556309a136e7c4144]: Words in Sch. 9 Pt. 2 Group 6 item 5A repealed (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a)(b), Sch. 1 para. 26(b), Sch. 2 Pt. 1 (with art. 2(3))

[^key-e0a9deb841e2cef9d4f643e4879ec09b]: Words in Sch. 9 Pt. II Group 3 Note (5)(a) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(e)(ii)

[^key-e0d3acd4ef245a0c63846fa31c0ee7a6]: Words in Sch. 9ZD para. 33(5)(b) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(7)(b)

[^key-e12accb9b6b8a76987b89579c49031be]: Word in Sch. 11 para. 6(5) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 17(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-e1379f0af346d052a61bc8c108be5d6b]: Words in s. 18(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(5)(a) (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-e167450f6f34fa5533477917928f4d6b]: Words in s. 35(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 4

[^key-e1682b6da1e634bee6213e26ae91d80c]: S. 1(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 2(2) (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-e1aadf5bfb69d81420fd583ac5dcc337]: S. 50B(4) applied (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 5(1) (with art. 1(2))

[^key-e1b412d7459f0c0fc4118398917e87fe]: Words in Sch. 9 Pt. II Group 6 item 5B(d) inserted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(2)(b); S.I. 2014/889, art. 7(a)

[^key-e1ce36deb2c97bed43a8ade5ba5d8e3f]: S. 11 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2

[^key-e1d54b2152d299910db13f98890da2a7]: Words in s. 76(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 67(2) (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-e1e18eb9f60c649ee893b045c8d3cd5f]: S. 24(6A) inserted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(6)

[^key-e205a223cde72cf036680266379d07d0]: Words in Sch. 9ZA para. 34(1)(d) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(4); S.I. 2020/1641, reg. 2, Sch.

[^key-e2754770a49e24656fa9b7ff3b72cab2]: Word in Sch. 9ZC para. 1B substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(3)(a)

[^key-e2dfc7f7866aba77838ee8020ad33b95]: Pt. 5 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 17(2) (with art. 1(2))

[^key-e32d982be74fbc5704f084fa29dddea5]: Word in Sch. 9 Pt. II Group 14 Note (13)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(2)(b); S.I. 2019/1348, reg. 2

[^key-e333428f53029bfe4e469a1d293b1f5a]: Sch. 8 Pt. 2 Group 12 Note (5H)(f) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(e)

[^key-e36e51fdd1833146a0e7813e32a6e244]: Sch. 9ZA para. 18A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(2); S.I. 2020/1641, reg. 2, Sch.

[^key-e3e3a1b53cc6716c33555649cf665c4a]: Word in s. 43(1AA)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 46(3)(b) (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-e41746c93733e87fbff3fc18aceb3eb9]: Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(3)(a); S.I. 2020/1641, reg. 2, Sch.

[^key-e48718508e883614c6f5c9c2da6a3f91]: S. 37 heading substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 7(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-e49f26363edfab60d77ab95302152250]: Words in Sch. 10 para. 3(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 3

[^key-e4c12727be87d829ed7c53decb9eed02]: Sch. 9 Pt. II Group 4 Note (1)(d) and word omitted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 64(3)(b)

[^key-e5122d20505e33f981f87244595bb301]: S. 16(2) modified (31.12.2020) by The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 3(3) (with reg. 3(1)(2)) (as amended by S.I. 2020/1495, regs. 1(2), 20(3)); S.I. 2020/1641, reg. 2, Sch.

[^key-e5169bde23c2425506219b3d9595b2ed]: Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(a) (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-e5528c4d91cac468ef2477e5aa76dde7]: Sch. 4A para. 13A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 17 (with Sch. 36 para. 19)

[^key-e5535bfbdb71f1d53757ee3dedbeeb6e]: Words in s. 77(5)(a) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 34(4)(a); S.I. 2009/403, art. 2(1) (with arts. 4, 9)

[^key-e598d883e1293ad858ab21b2ee2800b1]: Words in s. 83(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(a)(i) (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-e5abb483f3bdb1b0e7821307aa4a249d]: S. 9 substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 6 (with Sch. 36 para. 19)

[^key-e5d784efc6eb653236c1c96c5af29e2c]: S. 97A excluded (with application in accordance with s. 105(3) of the amending Act) by Finance Act 2014 (c. 26), s. 105(1)

[^key-e5de76d7966f12099318597ad1e3baf0]: Words in Sch. 8 substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 6; S.I. 2020/1641, reg. 2, Sch.

[^key-e5ffd357e2886706198bf42fdc47cc79]: Words in Sch. 11 para. 2(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 12(2)

[^key-e6392b5166550af124691d6d631e4218]: S. 31(3)-(5) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(3)

[^key-e69ba0790058e0e7be36c9b43f578558]: Word in Sch. 11A para. 11(3)(a) repealed (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 7(2)(a), Sch. 11 Pt. 1; S.I. 2005/2010, art. 2 (with art. 4)

[^key-e6cb146b345c66fac68ffcbbfec513eb]: Word in s. 34(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 36(3) (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-e6f9084c65d33e8c719b8cc4db89aaca]: Sch. 11 para. 6(4A)-(4D) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 17(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-e72e735b8db09603dbb45f4a7dd97712]: S. 83(za)(zb) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 4; S.I. 2004/1934, art. 2

[^key-e759ba6fd42dd2f21466b65e1a540158]: Words in s. 55A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 55 (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-e793dcacd2bec89d7a95151ba9d798cd]: Word in Sch. 10 para. 3(4)(aa) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(d)(ii); S.I. 2019/1348, reg. 2

[^key-e7ceda38e96fcf450a35216d51371e57]: S. 39A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 42 (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-e7efb14f98a84b358bef7d497078d4c9]: Words in Sch. 8 substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

[^key-e7f80eac88e71df04e9aa7743fe73de7]: Sum in s. 72(10) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 8(5) (with reg. 5(1))

[^key-e82573d649f0246f8beba8e849ff0de0]: Sch. 11 para. 8(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(6) (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-e8269c2ac7d27431f1e515c243b2317f]: Words in Sch. 9 Pt. II Group 4 item 1 substituted (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(a)

[^key-e894aebada04f8452cb75efc39928805]: Words in s. 7 heading inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 3(5) (with Sch. 36 para. 19)

[^key-e89a9422f19859bc7282b768670aab4d]: S. 55A applied (1.7.2014) by The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 (S.I. 2014/1458), arts. 1(2), 3(1), 4 (with art. 1(2))

[^key-e8afa8c802c8705741b21a8d358a92c5]: Word in s. 43B(5)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(b); S.I. 2019/1348, reg. 2

[^key-e8dd7e4c136d3641303f3fcc2cc13f79]: Sch. 8 Pt. 2 Group 8 Note (A1)(b) substituted (with effect in accordance with s. 21(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 21(2)

[^key-e8f44e1fb6dca1f40fc6d32ad9b45e37]: Words in Sch. 9ZD para. 25(3) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(5)(b)

[^key-e90eb9fb40a76d0870783ab1b0e1bb5d]: Sch. 4A para. 15 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(1)

[^key-e9187922eee452c58636baef45087885]: Word in Sch. 4 para. 5(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 88(2) (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-e950d8ab3935404f0b4bcf54039c4c2f]: Words in Sch. 4A para. 8(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(7)(a)(ii) (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-e9703e35404a32b8db3eb66d49f7935a]: Words in s. 15 cross-heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 12 (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-e97a3b73369f009fb2d6f5dd03b01cb4]: Words in s. 73(10) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(2)

[^key-e9e018d90a5d008f9fa11be16145f810]: Words in s. 41A(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 45(2) (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-ea1a33becdaeb83eb1b30e3ba6c961ec]: Words in s. 31(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 30(2) (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-ea3b306c023388495da0fc25d94caebb]: Words in s. 43B(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

[^key-ea63a5555ab0165ece7766c1fc88bc7d]: S. 62(2)(c) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 3(3)

[^key-ea92596cd86555665fc2957c279925a3]: S. 85 modified by S.I. 2007/1509, reg. 5 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 165)

[^key-eaf04f2f00fdb7c04f7204f8ff347c90]: Sch. 14 para. 8 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 2 (with art. 4)

[^key-eb094b116d8f51866c3d6ba147209946]: Words in Sch. 8 Pt. I inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-eb0a4391ec66f353acae4fe765141393]: Words in s. 52 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 53(a)(ii) (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-eb912f3f173f86b2847de5d1dfde6e11]: S. 24(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(2)(a) (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-ebaa0aed240a50bba634c2c99bd5a317]: S. 97(4)(g) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 6; S.I. 2004/1934, art. 2

[^key-ebbef06ccbca776bb836101ed9ffe1e5]: Sch. 9ZE para. 30A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 11

[^key-ec05370c8fe2c3762540fdb8078ad169]: Words in s. 45(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 48(4) (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-ec1c5493b56bb1049d4c93f4ea4c938f]: Words in Sch. 9 Pt. II Group 5 Note (5A) omitted (with application in accordance with art. 1 of the amending S.I.) by virtue of Value Added Tax (Finance) (No.2) Order 2003 (S.I. 2003/1569), art. 2(e)

[^key-ec3753c6ebbc516df2534cf10e495535]: Sch. 8 Pt. 2 Group 15 Note (5) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 8(b)

[^key-ec495cb9ca0fcac5a57f6cd6bb86253d]: Sch. 8 Pt. 2 Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-ec9c0a465c04a92aae28259071f8e15f]: Word in Sch. 10 para. 4(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(c); S.I. 2019/1348, reg. 2

[^key-ecbd7b8db53b12661a8599844078e821]: Words in s. 94(6) substituted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(b)

[^key-eccc6e3a92e25d96bd15c305d39d0a53]: Word in s. 41(7) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(c)

[^key-ecfcd89eed38a84d8e5adf27a1618e88]: S. 33 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 16

[^key-ed864a7bbb939985bfa549e277b0f296]: Words in s. 94(6) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(a)

[^key-ed9f90c8e60ebd114528cf66f6788c53]: S. 85 modified (20.2.2019) by The Customs Safety and Security (Penalty) Regulations 2019 (S.I. 2019/121), regs. 1, 15

[^key-edc22344545541b8d3735bf2314c0364]: Word in s. 35(1)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 37(2) (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-edcff7afc96e8dc0a1c38b1fd66309c4]: S. 77BA(8) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 9 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-ede476e1e63550829cde48ec2eb5477a]: Words in Sch. 9A para. 6(11)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(6)(c); S.I. 2019/1348, reg. 2