Value Added Tax Act 1994

[^key-f5d6107667b3390dee91db052c3310a9]: Sch. 7A Pt. 2 Group 2 Notes para. 3 and cross-heading inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(5)

[^key-5bceddb797e3111c4f3fc32cafb84e1e]: Words in Sch. 8 Pt. 2 Group 23 Item 1 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(2)

[^key-21a6261a0984b60df67ad43fd3667951]: Words in Sch. 8 Pt. 2 Group 23 Item 2 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(2)

[^key-f9f961b8a9eac9520c817622a4b0e0e4]: Sch. 8 Pt. 2 Group 23 Notes para. 1 renumbered as Sch. 8 Pt. 2 Group 23 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(a)

[^key-e9fcc12f15c3ecdeb27c30c55447b68e]: Sch. 8 Pt. 2 Group 23 Notes para. 1(1)(ia) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(b)

[^key-ead0da1f1e0ce4d178ba8b3c4b24e910]: Sch. 8 Pt. 2 Group 23 Notes para. 1(1)(l)(m) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(c)

[^key-739b7455d016fbf54a7d67b04d0e3215]: Sch. 8 Pt. 2 Group 23 Notes para. 1(2)-(5) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(d)

[^key-66256c370e5d809144cbfc16ede16058]: Sch. 8 Pt. 2 Group 23 Notes paras. 4, 5 and cross-headings inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(4)

[^key-2a9542f53d540b9e8bacc2463a1b8066]: Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

[^key-d224976f3e0751078e5abbae9ec22d58]: Sch. 9ZD paras. 26-30 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(4) (with reg. 1(2))

[^key-da878af5044e90c8c77112027df39dee]: Sch. 9ZE paras. 20-24 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(4) (with reg. 1(2))

[^key-3fc9b79603c0755717b1be2b8788be3f]: Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2))

[^key-7c32acba0d7bbb8d6f3181ee4dc7e683]: Sch. 9ZF para. 13A and cross-heading inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2))

[^key-19b102c51554fe423f2da675efb2a2f5]: Words in Sch. 9ZD para. 23(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(2)(a)(i) (with reg. 1(2))

[^key-0e535d2dee1c8584451f025780ff4d54]: Words in Sch. 9ZD para. 23(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(2)(a)(ii) (with reg. 1(2))

[^key-34f01ba0220312feeb92a2b2f902dd21]: Sch. 9ZD para. 23(4) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(2)(b) (with reg. 1(2))

[^key-11868ee095e8b33397d95262b459258b]: Words in Sch. 9ZD para. 24 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(3)(a) (with reg. 1(2))

[^key-aec83c2624bf8f14b6abb6badb034ee1]: Sch. 9ZD para. 24(a)-(c) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(3)(b) (with reg. 1(2))

[^key-d09b8f7dd0bdbf5988e1d0618bc053fe]: Word in Sch. 9ZD para. 32(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(5)(a) (with reg. 1(2))

[^key-1a2a9e6906378fb170f95c8e0bc2f410]: Word in Sch. 9ZD para. 32(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(5)(b) (with reg. 1(2))

[^key-5a4896f1195c10dfb34ac5c269022232]: Sch. 9ZD para. 37(1)(e) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(6) (with reg. 1(2))

[^key-0c2e6b7a401d3cfd384007f2c33335ab]: Words in Sch. 9ZE para. 1(a) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(2)

[^key-970908cefe03034c12e13abffe9286f9]: Words in Sch. 9ZE para. 2(1) inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(3)(a)

[^key-6cfdbc22bec9d03efcb1cded9ea291bc]: Sch. 9ZE para. 2(3) inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(3)(b)

[^key-abcd4769bc41e63bc4e07ffdd5abb0b9]: Words in Sch. 9ZE para. 17(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(2)(a)(i) (with reg. 1(2))

[^key-168acf9e7064928a33e00b1d1f317abd]: Words in Sch. 9ZE para. 17(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(2)(a)(ii) (with reg. 1(2))

[^key-90e4b7df5c3151ce6de7059963086fe9]: Sch. 9ZE para. 17(4) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(2)(b) (with reg. 1(2))

[^key-1c43e0de2c9922cee0ffdecdf79e2d12]: Sch. 9ZE para. 18(a)-(c) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(3)(b) (with reg. 1(2))

[^key-ea122da20d6859fa003166bda4b438d3]: Words in Sch. 9ZE para. 18 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(3)(a) (with reg. 1(2))

[^key-810087f6bdc7364f35f08894982890a1]: Word in Sch. 9ZE para. 26(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(5)(a) (with reg. 1(2))

[^key-0e3420ba3eabfcca9a96a4e697052ecc]: Word in Sch. 9ZE para. 26(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(5)(b) (with reg. 1(2))

[^key-6da47707351f080fb7f420a7fb41d989]: Words in Sch. 9ZE para. 34(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(4)

[^key-5c4c8339873b52e93fe1974a9880395e]: Sch. 9ZE para. 36A omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(5)

[^key-c7a852feeef5df4073b0c337439a1be9]: Words in Sch. 9ZE para. 37(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(a)(i)

[^key-5fb87978cf69ce5ed3bad5f9856dacc3]: Words in Sch. 9ZE para. 37(1)(a) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(a)(ii)

[^key-71d8f9a4842aee67ff896272c7841f01]: Words in Sch. 9ZE para. 37(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(b)

[^key-13488a95ad4a1e0288149822a22ec6e1]: Sch. 9ZE para. 42(1)(e) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(6) (with reg. 1(2))

[^key-4e85cfddd153c69fa3ebee19623b709f]: Sch. 9ZF para. 3 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(2) (with reg. 1(2))

[^key-31a5eef6cfdbf636677d7e243063e5ac]: Sch. 9ZF para. 12 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(5) (with reg. 1(2))

[^key-5d3622d767fde7c534d507bfcd7eb6dc]: Words in Sch. 9ZF para. 11 inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3)(a) (with reg. 1(2))

[^key-4028fdf0d32b5c183e00597751ccb7f3]: Words in Sch. 9ZF para. 11 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3)(b) (with reg. 1(2))

[^key-a868c2c7812293e1ce8815a774cd7fe3]: Sch. 9ZF para. 4 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(2) (with reg. 1(2))

[^key-08424d7a4c2d184eb8c36ba375fe7625]: Sch. 9ZF para. 6 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(2) (with reg. 1(2))

[^key-299746fd0a3945999a43ccb208c48efd]: Sch. 9ZF para. 7 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(7)

[^key-670f1c5a70a047cab9530be9e3dc2e81]: Sum in Sch. 1 para. 1(1)(a) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a)

[^key-fcbbfb8f050fb9f22b5c0f2fab1f1eb9]: Sum in Sch. 1 para. 1(1)(b) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a)

[^key-388ab15c463dae49dbdc4aeb6cc930bb]: Sum in Sch. 1 para. 1(2)(a) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a)

[^key-858105c859dbd2171db62e866c88b4b0]: Sum in Sch. 1 para. 1(2)(b) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a)

[^key-e5eb8cd58376e06017e856851bf0f5e1]: Sum in Sch. 1 para. 1(3) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(b)

[^key-ef1a82f60633be07203294b8dd1578bf]: Sum in Sch. 1 para. 4(1) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(c)

[^key-81d650a57fe2a38dbe7166d8dc16d240]: Sum in Sch. 1 para. 4(2) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(c)

[^key-ce7f2a2c7eface642c6cf9e26f1470db]: Sum in Sch. 9ZA para. 38(1) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(a)

[^key-b784338a3c0949d65a7b99e493775728]: Sum in Sch. 9ZA para. 38(2) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(a)

[^key-505bb58cd5a2a21dded7d04736ec2708]: Sum in Sch. 9ZA para. 39(1)(a) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(b)

[^key-d07b2311a67ad83f128460702663cd5e]: Sum in Sch. 9ZA para. 39(1)(b) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(b)

[^key-64bf88c6c9f9187b3aee1da5efb98dff]: Sum in Sch. 9ZA para. 39(2) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(b)

[^key-61084746b73de20b61a895f048fed1ca]: Ss. 59-59B omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 17; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-f086dc1b794b7a191fdf6d5185384a78]: S. 83FA inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 25; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-cfb758fdf8874c07ee0dd26a883ba9af]: S. 83FB inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 26; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-15abf9da3edcaf37dc2c1f3359bbe4e7]: Words in s. 76(1) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(3)(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-8c04585bc448bde4a804ad9ba7a748af]: Words in s. 76(3) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(4)(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-c84c5852d14ab28d17fb08a2e44e204c]: Words in s. 77(5) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 21; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-477b537c3233d2bfde1e2003af95535b]: Words in s. 84(6) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 27(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-7bd66318d0ea6639caa41b913e8c8da9]: Word in s. 84(6) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 27(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-55a3ffcae18074f5f8cc1daac3845e98]: Words in s. 69(4)(a) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 18(2); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-2d27b4f7ff11a310e086e0b267afa88a]: S. 69(9)(b) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 18(3)(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-ecffa590c1f4c485af26006de6dc71f6]: S. 69(9)(d) and word inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 18(3)(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-a06216513dd1335521148474f9be9046]: S. 76(3)(a) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(4)(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-a89a6de78c427f700f99e7f80056f9c6]: Words in s. 76(5) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(6); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-b04d6defb270fbe96d3c9f1ba73f73f6]: S. 76(1)(a) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(3)(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-83d0686584e96f9dc9f79a6d7062fe72]: Words in s. 77(2) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 21; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-d65497449e347677df7c5eb383f1bedd]: Words in s. 77(3) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 21; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-d747b47b3764b9a0a662b982c62c881f]: Word in s. 71(1) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 19; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-c2ab2633e1c77228a73903602dc714b1]: Word in s. 71(2) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 19; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-f61b8bcccd17f24552bb5d8acf575c03]: Words in s. 76(4) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(5); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-dc5fc617bea7964c322758f0f0ef05ae]: Words in s. 81(3)(b) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 22; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-1be58f58d822efeecfaf1dec239383e7]: Words in s. 81(3A)(c) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 22; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-04f92293787cf96e39f4885a3ac7c3f8]: Words in s. 83(1)(n) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(a)(i); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-2c70c28add6f6651f39649350a2184d3]: Word in s. 83(1)(n) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(a)(ii); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-05c4ec8e890f69138efb31dcb4c6f795]: Words in s. 83(1)(q) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-037f8232a8991d6f01f3579420173100]: S. 83F(5A) inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 24; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-177a1ed9c0cd72194ea215e1f1f70195]: Sch. 13 para. 14 omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 28; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-cbb16dc30561294d939b0686d0281070]: Words in s. 59 cross-heading omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 16; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-96be70a8515326975cff3f194d9e97f1]: Word in s. 71 heading substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 19; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^key-fa502e0a2710805304ecfc73efaf50d4]: Words in s. 76 heading substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(2); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

[^M_F_cc15c8e2-81ad-48c0-91ae-5b3bf039522c]: Words in s. 72(3)(b)(ii) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^M_F_138a2d2d-4f3e-457c-ae34-0c3a88fe0d6e]: Words in s. 72(8)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^M_F_db179ec6-b18f-477b-aa1b-7946276bf5f3]: Words in s. 72(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-6e8194889d5b95447271bf93b4bec918]: S. 35(2A)-(2C) inserted (with effect in relation to claims under this section made on or after 24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(1)(b) (with s. 23(2))

[^key-faf68b4e7a05e0b398159a7e9826af29]: Words in s. 35(1) inserted (with effect in relation to claims made on or after 24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(1)(a) (with s. 23(2))

[^key-d6b0e076fc3382a10ed840bd7b87ca86]: Words in s. 35(1C) inserted (with effect in relation to claims made on or after 24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(1)(a) (with s. 23(2))

[^key-93f170d1b7557d64eccc35dcc2868f59]: Word in s. 50(1) substituted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(3)(a)

[^key-5a77d906cd1910964d1d404e36f0ba4e]: Word in s. 50(2)(b) substituted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(3)(a)

[^key-dc234a4df90373086433ac8803a45b91]: Words in s. 50(3) substituted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(3)(b)

[^key-78f7665b923bb77eefc536ee38ce5134]: Sch. 8 Pt. 2 Group 9 item 1(a)(b) substituted (30.9.2024) by The Value Added Tax (Caravans) Order 2024 (S.I. 2024/910), arts. 1, 2

[^key-edda64a9f54813a17e22b4c45c88d729]: Words in Sch. 9 Group 6 item 3(b)(i) inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(a)(i), 49

[^key-055cc107740317d52bbfd460f34bac4b]: Words in Sch. 9 Group 6 item 4 inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(a)(ii), 49

[^key-610bad4279e92c659968b30c72809893]: Sch. 9 Pt. 3 inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(b), 49

[^key-a29ca25feb6a57c6730ceb44959bc882]: Words in s. 8(4A) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(4), 49

[^key-e3bd7c98c16d8bd266542372fdf1c0ca]: Words in s. 31(1) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(3), 49

[^key-a396e88a39369241bca2127c3b447eda]: Words in s. 43(2A)(b) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(5)(a), 49

[^key-19fcd503a550f5ebe29c45276426c549]: Words in s. 43(2A)(c) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(5)(b), 49

[^key-b1bb7a3e843af3bb2514910dc3ecc111]: Sch. 8 Pt. 2 Group 6 Note 1(a)(ia) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 170(a) (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d)

[^key-9909d9f387fd4f8d312f274555018b1a]: Sch. 8 Pt. 2 Group 6 Note 1(b)(ia) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 170(b) (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d)