The Value Added Tax Regulations 1995

[^key-bcea6bc39d3202f7130c56c95847c2c1]: Reg. 60 substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 5

[^key-bcec43cca50f7c39b4206e49f2e5f4b1]: Reg. 32(3)(ba) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(a)(i)

[^key-bceff62651dfb80cbcb8072548007ef5]: Words in reg. 34(1A)(b) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 4(c)

[^key-bd1a24c174d70a67ef853cb6a6d5f925]: Words in reg. 34(1A) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 4(a)

[^key-bd455efa6bd80a9d0f2ce1587a9c5f78]: Word in reg. 43F(2) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 7

[^key-bdba3eac5fe1decea83c574f82398fa1]: Reg. 103A heading inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 11

[^key-bdea08931081d9f30d0425e8c8d8b8ab]: Words in reg. 97(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 54(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-bdfef550da2314acfa3ee4e570ad0dc8]: Reg. 124 revoked (6.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(3), 5

[^key-be3e99bfad94f610ae58f943e3d02ee8]: Reg. 133E(3) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 45(b)

[^key-be57a27e8154cb1a0f84d5ddd8881765]: Pt. XIX modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(4) (as inserted 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))

[^key-be82471ed2fb6941d7bcf10057389091]: Reg. 55A(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2017 (S.I. 2017/295), regs. 1(1), 3

[^key-be8d277c03b5cca5604f61f823223ad0]: Reg. 118(a)(ai) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(i)

[^key-bf30d2de764f9d8b87d9d4bbe00152ee]: Reg. 166 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(3) (as inserted 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))

[^key-bfb9e3e6dbcd0c14578298d2254641d1]: Words in reg. 107(1) omitted (1.4.2009 in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after that date) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 2009/820), regs. 1(1), 8(a) (with reg. 1(2))

[^key-c02dc101ac1eb65187f94f972e4c0553]: Words in reg. 25(4)(b) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 45(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c09e5f2e4cee9bc683e92b3ce7c1ffb0]: Reg. 82A inserted (with effect in accordance with reg. 2(1) of the amending S.I.) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(1), 4

[^key-c1022bc0f298995b5cdf198802ea2fb3]: Comma in reg. 14(1) omitted (28.4.1996) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 7(1)

[^key-c19a98c9236bd40c88cd8a7e25cbfa18]: Reg. 117(9) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 5(c) (with reg. 1(2))

[^key-c1a6082f014a5fb25c3b96115381ca2f]: Words in reg. 25A(3) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2014 (S.I. 2014/1497), regs. 1(2), 4(a)

[^key-c1ca3616cdcda4ccd726235b79095ac4]: Reg. 43G(2)(d)(da) substituted for reg. 43G(2)(d) (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 8(c)

[^key-c1cf5e016bb8e49c3d8dfb8b34afa65b]: Words in reg. 43(2)(a) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 52(b)(i)(aa) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c1e4183f1a86dad874f3aab6624bcf33]: Words in reg. 102(1) substituted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 5

[^key-c21e04cae6df0c89d51e396b0e058d6f]: Reg. 10(3A)-(3B) inserted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(3)

[^key-c25c9fde87405f940591266e63accf27]: Reg. 31(1)(i) substituted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 7(b) (with reg. 2)

[^key-c27f3fc6fdf6c37e910f2b60bfb7bd5d]: Reg. 25(4A)-(4M) omitted (1.12.2009) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(c)

[^key-c2aefd0eac936184fffdb2e0445ad992]: Words in reg. 10(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 8(b)

[^key-c33c00a84d6cf50709fdb45696945889]: Word in reg. 25A(15) omitted (with effect in accordance with reg. 2 of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2012 (S.I. 2012/33), regs. 2, 8(b)

[^key-c40e0ff0b0a0487a7d4facbe5896bc33]: Words in reg. 171(3) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 69(c); S.I. 2020/1641, reg. 2, Sch.

[^key-c457e97bbfb20ee5258103bf2ee156ed]: Word in reg. 55K Table substituted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 6(c) (with art. 5)

[^key-c461673b401cba4293c58fef6a9e9305]: Word in reg. 4B(1)(h) omitted (15.4.2013) by virtue of The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 4(a)

[^key-c4b0c9d27d539a35506704e86a35a8c1]: Word in reg. 208(a) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 26

[^key-c4dfdc4bd22f2b438daafbde5840378a]: Reg. 148A inserted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 7 (with reg. 6(3))

[^key-c4ecfcd5b564f8ba2471dd753b60f8c9]: Reg. 116 in force at 20.10.1995, see reg. 1

[^key-c58248bc0b27829cce350154643eef43]: Word in reg. 101(2)(c) omitted (1.4.2009 in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after that date) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 2009/820), regs. 1(1), 4(c) (with reg. 1(2))

[^key-c585b2ccf946d158362d4fab7dff5cea]: Reg. 153 in force at 20.10.1995, see reg. 1

[^key-c5badb0d18d73d553fa5fb04b43584c0]: Words in reg. 11(4) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 17(b)

[^key-c68736919f52dba8df4f7b80fd5c8806]: Words in reg. 6(3) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 7(c)

[^key-c698fabcd1d128c9554d6d14e2a550af]: Word in reg. 115(7) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(j)(ii)

[^key-c6ec635bb8a50f8f019c519c1f483b3a]: Words in reg. 15 inserted (1.12.2008) by The Value Added Tax (Amendment) (No 2) Regulations 2008 (S.I. 2008/3021), regs. 1, 3(b)

[^key-c7242bd2b9bb499d2f6556d1345a92e6]: Words in reg. 16(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 36 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c73635ef3c5ad744909145dd20840db7]: Words in reg. 33(2)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 48 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c75d0de2771b8623dd8e94d90557a111]: Reg. 118(c)(i)(ii) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(3)(a) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

[^key-c79058e46800932b66f892dfec3ece7b]: Regs. 4A, 4B inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 5

[^key-c7d6e874a78b17a1f50cb5e4efd50b4e]: Reg. 132(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-c7e65b9985a9a104c9601fdd80e5dd1c]: Words in Pt. 9 inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(a)

[^key-c858edae4e32e90946a78107ed454828]: Word in reg. 116(3)(b) substituted (1.1.1996) by The Value Added Tax (Amendment) Regulations 1995 (S.I. 1995/3147), regs. 1, 5(b)

[^key-c86e95a818a007f642e13242a244ebd9]: Reg. 118(fa) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(d)

[^key-c873f703b24ab1a9491259fe8a2db33a]: Words in reg. 133(1) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 41

[^key-c877550c15d100c2ad302b0a989cb5f0]: Words in reg. 15C(1) 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. 23(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-c8c7af6576add0d8fd8036b2f7f81790]: Reg. 204(d)(e) substituted for reg. 204(d) (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(3)(b)

[^key-c8d0198acc0603f9b50217c1170a9f3e]: Reg. 101(3)(b)(i)-(iii) substituted for reg. 101(3)(b)(i)-(v) (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 7(a)

[^key-c8d670a258e6e0ca26414ab7a2beee57]: Reg. 103A inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 8

[^key-c931434ef5b476fb139c64097ffa4a2a]: Reg. 126 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(10) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

[^key-c94ce2c67ae0a636779a6d3bd171c4ad]: Word in reg. 6(3)(b) omitted (1.5.1997) by virtue of The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 3(a)

[^key-c9e4c29321b5df317bc2627631ec7a6f]: Reg. 17 in force at 20.10.1995, see reg. 1

[^key-ca6d02da4e4bdffd01a48a5b5ec41924]: Reg. 115(3)(3ZA) substituted for reg. 115(3) (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(c)

[^key-caa45e81156a6d1e1a55d1ff7b98df8c]: Words in reg. 49 substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 3(a)

[^key-cab2b037f10df4759d6ed535994eff55]: Regs. 90A, 90B inserted (1.7.1997) by The Value Added Tax (Amendment) (No. 2) Regulations 1997 (S.I. 1997/1525), regs. 1, 4

[^key-cad028fab6bbecccf8bda184f2ec96ed]: Words in reg. 115(6) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(i)(i)

[^key-caf9683ec4eb07961db96adabd0ae43e]: Reg. 13(3A)-(3F) inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 4(b)

[^key-cafb3abe45984b7ecb272cc0e1294af4]: Words in reg. 103(1)(b) inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 7

[^key-cb01fbcdaf7443d421e400ae38cd6c18]: Words in reg. 25A(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2018 (S.I. 2018/261), regs. 1, 4(e)

[^key-cb3869b26806095bbe4241445ae3a7b4]: Words in reg. 111(6) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(e)(i)

[^key-cb3c4a659309ce7feefdbbeeb1d59ab1]: Words in reg. 49 substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 3(c)

[^key-cc0436fc5e25143a9f35421fa71aa0ae]: Words in reg. 146 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 80(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-cc19e094b8e9b87780752d1fef174350]: Words in reg. 172(2) substituted for word (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 14(b)

[^key-ccbd4be0ec3a70af4d53583bec01aa72]: Reg. 106ZA inserted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 8

[^key-ccd33ac5344de1cc4da3b1fa37a6ffb9]: Words in reg. 55H(2)(a) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2017 (S.I. 2017/295), regs. 1(1), 5(b)(i)(bb)

[^key-cce79cdf5103ae295432ef646c7ee224]: Regs. 134-145 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(15) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

[^key-cd08754930e333c0e7a8a7ceb51efe8a]: Words in reg. 116(1) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 14

[^key-cd7254aa9cd0703a81eab84c517d5015]: Reg. 102(9)-(17) inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 8(e)

[^key-cd78f7f2a3a6dca38668d2f310bbf3ab]: Reg. 1 in force at 20.10.1995, see reg. 1

[^key-cd945c4070d1e0a7fc9e9cc0f9ed9307]: Reg. 133(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 73(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-cda4968185dc1500eec2e50da7305034]: Reg. 97 in force at 20.10.1995, see reg. 1

[^key-cdfb5f06cbf43cf949a1a74e75638930]: Words in reg. 117(8) omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(3)(b)

[^key-ce31bf32ddc664d96ad4ca4766a8de03]: Words in reg. 206(1)(f) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 52

[^key-ce7868a4e2850772ac6ee7d750cea1aa]: Reg. 38(1C) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(b)(i)

[^key-cef16edde1e70806f71add2b4beefcea]: Reg. 94B(4) substituted (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), regs. 1, 6

[^key-cf0dcf7d2cd87dd38bc2873ade899d8c]: Reg. 115(5A)(5B) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(h)

[^key-cf3d0b174c8c9554f331f84866b43b9d]: Reg. 24 in force at 20.10.1995, see reg. 1

[^key-cf8dc1d8c47dcf18d3e262aaaad9fc98]: Reg. 101(7)-(10) inserted (1.4.2009 in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 2009/820), regs. 1(1), 4(l) (with reg. 1(2))

[^key-d02ccdd1bcbc9463a8ef3108bcd6b8fa]: Word in reg. 15(1) 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. 22(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-d09099f4e9095a0d2c2a50fb93efa277]: Words in reg. 25A(9) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 14(b)

[^key-d0a47025a3062011387a227da37bc80c]: Reg. 86 in force at 20.10.1995, see reg. 1

[^key-d192f0337f362fa1489f04089d3af4f3]: Words in reg. 43A substituted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 3

[^key-d1bf109cebe298a7b07a8a76a6a338b7]: Reg. 15C inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 4 (with reg. 2)

[^key-d1f520882a0e8a1e116ec00a39e910f7]: Word in reg. 14(2)(f) omitted (1.10.2007) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(d)

[^key-d20a31390330461d02540bd3cd85677d]: Sum in reg. 16(1) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 10

[^key-d248841a8800a7677771caa68afc7cc4]: Reg. 65 in force at 20.10.1995, see reg. 1

[^key-d253c59fbf421bb7039b3be2736910d2]: Reg. 105 in force at 20.10.1995, see reg. 1

[^key-d2914b580624a9f6a9bd241804e93527]: Reg. 121C omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(8) (with regs. 9-11) (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

[^key-d30e25fc1cdb0f721a02c0fd5b75b353]: Word in reg. 29(2)(f) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 46(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-d330ceeec4f024a3db3033a963629c48]: Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch.

[^key-d3be876436bc96625d29ff27adfc9a99]: Word in reg. 129(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-d3f4058f16037fcf0394859f35465618]: Words in reg. 2(1) inserted (1.1.2007) by The Value Added Tax (Amendment) (No. 3) Regulations 2006 (S.I. 2006/3292), regs. 1, 3(1)

[^key-d453d3f103611937b1f3c990216d3e58]: Reg. 47 in force at 20.10.1995, see reg. 1

[^key-d47511b171661e0edd38ba8c2d400454]: Reg. 18(2)(d) and word revoked (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 9

[^key-d49637914fff88c4dc44ac4c2844dbd1]: Reg. 168(4) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 68; S.I. 2020/1641, reg. 2, Sch.

[^key-d5431bd262860b5526900045a8f39e6a]: Words in reg. 25(4)(b) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 25(b)

[^key-d595d0610085f5f4ac37f3de075c9457]: Words in reg. 15A inserted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 3

[^key-d6859de05b7a98829c755abaeb047d9c]: Reg. 20 in force at 20.10.1995, see reg. 1

[^key-d696bebf14fffd5501f7c82f3f8f7d95]: Reg. 25A inserted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 4

[^key-d6c2eeeebd167c160ebc0a23c385bfb4]: Word in reg. 99(1)(a) inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 6

[^key-d78f9a74d4578a81ee53a0e697ac83d1]: Reg. 37 in force at 20.10.1995, see reg. 1

[^key-d7af22da4f312272001dab022596cf34]: Words in reg. 6(1)(c) inserted (1.9.2007 with effect in relation to transfers of going concerns pursuant to contracts entered into on or after that date) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(b), 3(b)

[^key-d7cc5782db08e12dc5123133ec34ed1f]: Reg. 208 in force at 20.10.1995, see reg. 1

[^key-d842bcdfe3e9fa5192638fc1adbab0df]: Words in reg. 115(7) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(j)(i)

[^key-d851f342a09fc6c697b57d494abb4738]: Words in reg. 12(4) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 18(b)

[^key-d8577660e2bd5778a4850ad1b8cce2a9]: Words in reg. 133B(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 25

[^key-d88c8b34a834840a4106c31be0604069]: Word in reg. 43A substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 3(b)(i)

[^key-d8c85135be713717a018e57ad5070a9b]: Reg. 4B(1)(j) and word inserted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 4(b)

[^key-d8d885b704d48579b6a271627923a242]: Words in reg. 25A(6)(b) omitted (with effect in accordance with reg. 2 of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2012 (S.I. 2012/33), regs. 2, 6(b)

[^key-d8e03fe6b3971254be76fd5307f0deb5]: Reg. 129(1)(c) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(c)

[^key-d9000964d1dd14f61033e1e71754a2d9]: Reg. 190 in force at 20.10.1995, see reg. 1

[^key-d90776f81473dafc68ce2dad1a579fc7]: Reg. 118(g) and word inserted (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 3(2)

[^key-d96e02afd5d2ed5f592d6602a92415e4]: Words in reg. 146 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 80(a)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-d998d3894be3db20d67c26b976f475f8]: Reg. 106 in force at 20.10.1995, see reg. 1

[^key-d9c07f38b0c778ecd946cf24f08ee06d]: Words in reg. 115(9) omitted (1.1.2011) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(l)

[^key-da06608e137854116d4aaf1cd7cfcad6]: Words in reg. 43C(e) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(c)

[^key-da0aea5fbbffeba919f729857c19c736]: Reg. 14(6) inserted (1.1.1996) by The Value Added Tax (Amendment) Regulations 1995 (S.I. 1995/3147), regs. 1, 3

[^key-da2e4538f80845183ec428c79bcca58f]: Words in reg. 24 omitted (1.9.2019) by virtue of The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 5 (with reg. 2)

[^key-da7672774a14bc7ceaf60d8edf753a2b]: Reg. 101(5) added (1.4.2005) by The Value Added Tax (Amendment) Regulations 2005 (S.I. 2005/762), regs. 1(1), 3(2) (with reg. 1(2))

[^key-daff9fb1a21bee0c9890fd2d524b0fb9]: Reg. 209 in force at 20.10.1995, see reg. 1

[^key-db4dcedefc5d20b329be63b6d9f1cfae]: Words in reg. 115(2) substituted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 6(a)

[^key-dc0d357109799c683423d47e3af29fcf]: Reg. 117 in force at 20.10.1995, see reg. 1

[^key-dc174dbf9e988b53b22759f29664208d]: Reg. 13(1B) inserted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(3)(a)

[^key-dc395653f7bb1ae0abd0f7d54cc22b28]: Reg. 38ZA inserted (1.4.2014) by The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 4

[^key-dda7df52d4b314d1c85bcc619f13ea06]: Words in reg. 14(2)(a) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(c)

[^key-ddb57b4f1eaae232eb7ce87bedb84392]: Words in reg. 38ZA(2) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 6

[^key-ddd5d5ffc6d4b4c84b862271d220255d]: Reg. 88 in force at 20.10.1995, see reg. 1

[^key-ddfbc3fc22bc4080165fabf8487afea1]: Reg. 166A and heading inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 12

[^key-de00425eefa092c839c6103f042ab081]: Words in reg. 103(1) inserted (with effect in accordance with reg. 2(1)(c) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 6(b)

[^key-de4a055203fc923f39fb3d582122b98f]: Words in reg. 166(1) added (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 11

[^key-de4c51ee0bfb0dc3c6be97dc6005f6bb]: Words in reg. 191(1)(a) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 20(a)

[^key-de55f4887c780e6801c71383c146286f]: Reg. 126 renumbered as reg. 126(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 68(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-dea32f4229f69ea1c8125369abf3c572]: Words in reg. 102(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 57(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-dec7e31c4224df68fef3593998551cc7]: Reg. 19(2)(d) and word revoked (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 10

[^key-decc9eecc6cef3f32d7af079cfe17f3a]: Words in reg. 194 heading omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 17 (with reg. 18)

[^key-defd2e3c4b35982a46e3a42836d99400]: Reg. 118(b)(iii) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(b)

[^key-df5a4a8e0ca9874bed415a2dc91687c0]: Reg. 148 in force at 20.10.1995, see reg. 1

[^key-dfb58e788da459bca55084713a8ebf91]: Words in reg. 25A(20)(b) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2018 (S.I. 2018/261), regs. 1, 4(e)

[^key-e05cb13e46fb35085d7d8ff4ca4ba8b5]: Words in reg. 14(2)(c) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 35(c)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-e0b773d5c865ac9b48f40a4ec55276e9]: Reg. 166AA omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 67; S.I. 2020/1641, reg. 2, Sch.

[^key-e1a691da704103d976796ca33edd1dd4]: Words in reg. 18(2) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 22(b)

[^key-e1e4be29a0c63379bcd575f4979c200d]: Words in reg. 2(1) omitted (31.12.2020) by virtue of 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, 12(2) (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-e23923a8b64df2ad7691e87c57bb764f]: Word in reg. 148(1) substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 6(2)(b) (with reg. 6(3))

[^key-e26cceae38fa5cc4db006ca60d90b97e]: Reg. 32(3)(baa) inserted (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, 12(3)(b) (with reg. 3(1)(2)) (as amended by S.I. 2020/1495, regs. 1(2), 20(3)); S.I. 2020/1641, reg. 2, Sch.