The Value Added Tax Regulations 1995

[^key-e2b110cd86aeeba8ebff691a19949267]: Reg. 32B(2)-(5) omitted (1.4.2022) by virtue of The Value Added Tax (Amendment) Regulations 2021 (S.I. 2021/986), regs. 1(1), 2(a) (with reg. 1(2))

[^key-e2ebc7d04cb1cf8dc9d258db5dfd77e0]: Word in reg. 95 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), 5

[^key-e2f9cdaa3dde3ceefe92137de19d4be6]: Reg. 14(1)(p) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 9

[^key-e307d678eb352730c78a95dd560602f9]: Reg. 14(1)(n)(o) inserted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(b)

[^key-e35db4f1c4c6795a8ab2abeeb2415b26]: Pt. 7 substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Value Added Tax (Annual Accounting) Regulations 1996 (S.I. 1996/542), regs. 1, 3

[^key-e4201768c7261d7cea36a39b9e4812da]: Words in Pt. 21 heading substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 72; S.I. 2020/1641, reg. 2, Sch.

[^key-e434aea50ed55a365767cc56e3cc00a2]: Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5

[^key-e44779e1d47d4893ce4076803437bb85]: Reg. 13A(5) modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 5A(3) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(6); S.I. 2021/770, reg. 3)

[^key-e485f1ef987f3413cdce85748ffd225e]: Words in reg. 155 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, 85(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-e487ccbfd1283f738d1202d3516aadd5]: Reg. 107(2) substituted (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), 8(d) (with reg. 1(2))

[^key-e4b40bc86bfd535ca4e9ac5f88053326]: Words in reg. 132(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, 71(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-e4c1f9be7b380a57aa126f309be1fb64]: Words in reg. 88(2) inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 15

[^key-e50114a17e3f06c19c82910aeda6c509]: Reg. 149 in force at 20.10.1995, see reg. 1

[^key-e507ecfedcf7e7be1b28a5e73c09e8d7]: Words in reg. 203(2) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 22

[^key-e56e6e90c13221e3eadbb8add63f5152]: Words in Regulations substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6

[^key-e57975dd45af8622387af9a38e46aa8a]: Reg. 94B inserted (1.10.2003) by The Value Added Tax (Amendment) (No. 5) Regulations 2003 (S.I. 2003/2318), regs. 1(2), 3 (with reg. 1(2))

[^key-e5d3247161a555dac30d666ce038f3bd]: Words in reg. 25A(20)(a) 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(g)

[^key-e5dc1c9f6d027508949c5a9a6abfe1f4]: Words in reg. 55C(1)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 53(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-e5e15dfc92fbc82e3755ee80424206d9]: Reg. 128 in force at 20.10.1995, see reg. 1

[^key-e7a70ffaef98e99c2a59bbc37815a66e]: Reg. 5(3)(e) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 16(c)(ii)

[^key-e7b2a3048e20e8a5e7f702dd4702c90a]: Word in reg. 55C(6) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 53(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-e7cb197ca426922ecb79ad2f87707732]: Words in reg. 43D substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 6(a)

[^key-e830217832930bfbd99188297b3c8f25]: Reg. 22C(3)(a) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 12

[^key-e8496161cefaefab597695885e4e774d]: Reg. 55K(2) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(3)

[^key-e86152659b79cf5cabc52bb77632a4af]: Reg. 205 in force at 20.10.1995, see reg. 1

[^key-e8a08522b08d26edf52c604a22087ac6]: Words in reg. 148A(2) 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, 82(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-e8c74151e5ad4be7c55be88052207cd5]: Reg. 87 omitted (1.1.2013) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(8)

[^key-e8f5bc65b5eb982fb5fe671f6d221ee7]: Reg. 40 in force at 20.10.1995, see reg. 1

[^key-e9257929d184ee81ef56d5cd6e8430d5]: Words in reg. 12(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 18(b)

[^key-e9808b12b91dfca9857fb6f002db875e]: Reg. 38(4A) inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 8(a) (with reg. 2)

[^key-e9ba557b4351119d5dc18a0a8b6869d0]: Words in reg. 129(1)(a) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 40

[^key-e9c783fee25c0300eb83961da824e562]: Reg. 111(3C) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(d)

[^key-ea40aa6fd791113973a818dc808799f6]: Words in reg. 2(3) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 4(b)

[^key-ea80780ebbf22371aa22584166fe1da4]: Reg. 115(4) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(f)

[^key-ea8560bb5c3c3a878b31953dd42aec03]: Pt. 26 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, 79; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 17, S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)

[^key-eafb46c0fff119dbc7d2c4bf0b1585a8]: Word in reg. 29(2) deleted (16.4.2003) by The Value Added Tax (Amendment) (No. 3) Regulations 2003 (S.I. 2003/1114), regs. 1, 3

[^key-eb5926ca244491ca015c039ae83a91ba]: Reg. 132 in force at 20.10.1995, see reg. 1

[^key-eb5ef73eea59fa144aeda5fb52b51848]: Words in reg. 101(3) 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(f) (with reg. 1(2))

[^key-eb88727fe9644e3cfcc0432af9ac7bb2]: Word in reg. 58(2)(e) omitted (1.6.2007) by virtue of The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 6

[^key-eb94502f2f3365f6053935b65efa8245]: Words in reg. 34(3) inserted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 2(1) (with reg. 2(2))

[^key-ebd2f86873ab80707f9e625ad24a97fc]: Words in reg. 132(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, 71(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-ebda4dc640e99ff8fc2ab198725cdea2]: Reg. 43(2) substituted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 11

[^key-ec02604343c2707373e119ef80844a9c]: Reg. 107 in force at 20.10.1995, see reg. 1

[^key-ec31f2dc8e598dc91354d60ea97bfd6d]: Words in reg. 185(1) 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, 73(a); S.I. 2020/1641, reg. 2, Sch.

[^key-ec3efadd51622c393abe4c5c9b7324b4]: Words in reg. 101(2)(d) substituted (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(d)(ii) (with reg. 1(2))

[^key-ec8ed84719183a8a006edc190f800956]: Reg. 55K modifications by 2020 SI 728, art. 6 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(3) (with s. 93(4))

[^key-ecb7b62c3b69f9d21a3ba0432cf6984e]: Reg. 106A inserted (18.4.2002 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) Regulations 2002 (S.I. 2002/1074), regs. 1, 5

[^key-eccdffec4ba4a74ac95ddd15ca042dd1]: Sum in reg. 58(1)(a) substituted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 3

[^key-ecf6dbded0275ac2c9259cb410747b5e]: Words in reg. 25A(13) 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-ed3293e73490a9b4c0e77f7e21ac649d]: Words in reg. 21(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 38(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-ed79af47b8f0ebb5a3b0a412dc1113e5]: Reg. 25A(A1) 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(a)

[^key-edbe3468febf6b69de927d589ab1c5a6]: Sch. 2 in force at 20.10.1995, see reg. 1

[^key-edd68105382f3a043d3a6b185b7f6c35]: Words in reg. 24 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, 3

[^key-edff2444431c7142f64fdab4a7f7c5bc]: Words in reg. 208(a) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 53

[^key-ee2b23f699973d707db418a43f79c5d7]: Reg. 115(8) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(k)

[^key-ee82af7d77e229b34afc5529565091a3]: Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7

[^key-eefac2eba74214a5fafacf29c52ca81c]: Words in reg. 22B(3) 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, 42(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-ef648e7c813c27ddce11d595eb52db0d]: Words in reg. 55L(2) omitted (1.4.2009) by virtue of The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 6(b)

[^key-efa3d5b47fc452895d6bd1409ac9d96e]: Reg. 43 in force at 20.10.1995, see reg. 1

[^key-f038ba2327166fcd38be7f097928f43a]: Reg. 4 in force at 20.10.1995, see reg. 1

[^key-f13e3d1daa373b0b910b863a0286c891]: Words in reg. 38A(2) substituted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 9(a)(ii) (with reg. 2)

[^key-f1e290af2808a9d38f7d5a2ca1822833]: Words in reg. 102(2) substituted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 8(d)

[^key-f220eb219ebcfd5a2de94f66d7d21240]: Reg. 29(3) applied (with modifications) (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 9(b) (with reg. 4); S.I. 2020/1641, reg. 2, Sch.

[^key-f26909f7836d1302eaf3037a9d4688f5]: Reg. 57A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 8

[^key-f27f3282af292a84b1ad07437096ef67]: Words in reg. 31(1)(da) 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, 47 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-f2bf93865ee35f5526c75d06319e1ee4]: Words in reg. 22B(1) 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. 2 para. 7(5)(c)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f2d4faece8e2bcf7b8891ddaf540d281]: Reg. 133 renumbered as reg. 133(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, 73(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-f323315578da515cf6c5d32b249d3c98]: Reg. 13 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 5A(2) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(6); S.I. 2021/770, reg. 3)

[^key-f330451c7f49c98f600142bcad34f019]: Reg. 111(2) substituted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(a)

[^key-f3394e72f9ef3290a519890fa702e9d4]: Words in reg. 55JB(3) 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), 6

[^key-f33c0f76dd3170fdac4789709cd52e93]: Words in reg. 101(1) substituted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 4

[^key-f37e3aeec13095481dace5df52f96b3b]: Reg. 102(1A)(d)(e) inserted (with effect in accordance with reg. 2(1)(b) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 5(b)

[^key-f50f3d625560b364b1f54a5dddc6cd11]: Words in reg. 32B(6) substituted (1.4.2022) by The Value Added Tax (Amendment) Regulations 2021 (S.I. 2021/986), regs. 1(1), 2(b) (with reg. 1(2))

[^key-f5611eb62fecc2645ac7713f49eb6ce0]: Regs. 102A-102C inserted (1.1.2004 with effect 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 1.1.2004 in accordance with reg. 1(2)) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 21

[^key-f606b3ab7aea5d0a6df4ad39986c56ee]: Words in reg. 43B substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(a)

[^key-f66c203553cc160521ab8db115b3bbca]: Words in reg. 14(1)(o) substituted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(5)(b)

[^key-f6788e0e5678cd97813c36199f5a92a8]: Reg. 118(c)(iv) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(c)

[^key-f70ada1e49f77c49ad7d76c1f3238c50]: Words in reg. 86(1)(d) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 3(a) (with reg. 1(2))

[^key-f7237a0f2a08a9c3840fcdfdd924d897]: Reg. 22 substituted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 5 (with reg. 18)

[^key-f7447f9023e3a904540e60c329aea1d0]: Reg. 129 in force at 20.10.1995, see reg. 1

[^key-f749d2352c5ec60ec999dc8fba21f50a]: Reg. 21(2) omitted (17.12.2020 for specified purposes) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(5)(a) (with Sch. 2 para. 7(7)-(9))

[^key-f7b6e32f2691afa6518ae4703735f1fc]: Reg. 206(1)(i)-(ib) substituted for reg. 206(1)(i) (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(4)(a)(i)

[^key-f7f9f47b1c9c7227c1f2fd581037d479]: Reg. 102(1A) inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 8(c)

[^key-f8ae60fe7f45260ed48d90aa1be8c2bd]: Words in reg. 9(3) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 56 (with art. 6)

[^key-f8b6ca55eedc5678388adb44400e4eed]: Words in reg. 5(1) substituted (22.7.2004) by The Value Added Tax (Amendment) (No. 3) Regulations 2004 (S.I. 2004/1675), regs. 1(1), 2(1)

[^key-f8f6446e05254d289124e888bdea8781]: Words in reg. 171(2) 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(b); S.I. 2020/1641, reg. 2, Sch.

[^key-f934bdb0359204d8fd040265bef0b802]: Words in reg. 13(3B)(a) omitted (1.1.2013) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(3)(b)

[^key-f948cc3c03774c4210d69eff04073de3]: Words in reg. 116(1) inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 13(a)(i)

[^key-f9f1b99cd878d2edb5ce13bee00f35b4]: Reg. 16B modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 5A(4) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(6); S.I. 2021/770, reg. 3)

[^key-fa41e215d4424c92fa64bf5dea24ef1f]: Reg. 13A(2)-(4) substituted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(4)(b)

[^key-fa821897e195075185afaa67b54b5f52]: Reg. 55C(6) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 5(c)

[^key-fad116aa5fa8888177cdc6028c7d5564]: Words in reg. 128 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, 69 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-fae86e26fe80c9443ba18972848c6c36]: Reg. 167 in force at 20.10.1995, see reg. 1

[^key-fb236929bd1abb569ad7d2d1da13c232]: Reg. 111(2A)(2B) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(b)

[^key-fb2b052d7dce1fb97243e0efdf37e1f9]: Reg. 172(2) substituted (17.12.1996) by The Value Added Tax (Amendment) (No.5) Regulations 1996 (S.I. 1996/2960), regs. 1, 2(b)

[^key-fb3c5cd4380d1e3e052e9628e302bdb6]: Words in reg. 14(1)(i) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 7(c)

[^key-fbb0bb9b5a360571c3854bf596bda73e]: Reg. 133G substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 46

[^key-fc3d0fd8f2112eb18a50a9deff9656c8]: Words in reg. 22(1)(a) 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, 39(a)(ii) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-fc4e88c57c0c0af30347fca23dbe2ecc]: Reg. 171(5) inserted (1.12.1999) by The Value Added Tax Regulations 1999 (S.I. 1999/3029), regs. 1, 4

[^key-fc75e7e71c5c75c453a7f40369653d1c]: Reg. 93 substituted (9.6.1999) by The Value Added Tax (Amendment) (No.3) Regulations 1999 (S.I. 1999/1374), regs. 1, 2

[^key-fca6f1b0defdc4202674d8cea3a8077b]: Words in Pt. 16 heading 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, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-fcd347a2a7b6a40512486a83822261b1]: Reg. 125 revoked (6.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(3), 5

[^key-fcd6e62c7a4232f3434920465d15d51d]: Word in reg. 25(4) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(b)(iii)

[^key-fcffb3fb21cd16bc9fa5e411043d82ae]: Words in reg. 43A 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, 40; S.I. 2020/1641, reg. 2, Sch.

[^key-fd6b72f3017996bba83a8bbadaf02098]: Reg. 112 in force at 20.10.1995, see reg. 1

[^key-fd6f7dfce7977246df6f054208c8e992]: Reg. 171(1) substituted (1.3.2007) by The Value Added Tax (Amendment) Regulations 2007 (S.I. 2007/313), regs. 1, 4

[^key-fda73d2f3d8f5fdac671733c465c2426]: Reg. 13(7)(8) applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 17 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.

[^key-fdc76d68adf91f73fa3c772e4247ed4c]: 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)(bb) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-fefe29900425a1154d9811258cea966a]: Words in reg. 115(6) omitted (1.1.2011) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(i)(ii)

[^key-ff1f3412ba27efc4fdeb1d8b3d8dc1a7]: Reg. 118(a)(iii) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(ii)

[^key-ff61893efe1f7d5382f62881e33eafb9]: Words in reg. 121A 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, 66 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-ffa5754a61afb80bd3467c51729ad464]: Reg. 40(2A) inserted (1.3.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(2), 4

[^key-fff38dc172b160a856b8682e181a2ff2]: Words in reg. 115(1)(b) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(b)

[^M_F_026ce599-7c59-4237-b7a4-d504c2535595]: Sum in reg. 60(1) substituted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 4

[^M_F_033bfe4a-a796-4994-d83e-575e10bdc127]: Words in reg. 107B(2)(b) substituted (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), 9(b)(i) (with reg. 1(2))

[^M_F_04da0677-8f4b-47ac-96d4-7de0a3b0011b]: Words in reg. 55A(1) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(1)(a)

[^M_F_070d39e4-ef2f-4638-dea4-9c505bac7f37]: Reg. 63(1) substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 8(a)

[^M_F_0ad9ff2c-468c-4c78-b67d-004fd1c3b354]: Words in reg. 107B(2)(b) substituted (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), 9(b)(ii) (with reg. 1(2))

[^M_F_0cac8ed5-7c8f-43ed-94f8-b4c0b1729f5b]: Word in reg. 132 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6

[^M_F_11cff01c-d792-4196-f646-5ed8f90d37bf]: Word in reg. 133 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6

[^M_F_128a4f9e-35ab-488d-af9c-bba76f090f74]: Words in reg. 110(4) substituted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 14(3)

[^M_F_223c05fe-4fa0-4ed1-c3a1-c34f1436cabf]: Words in reg. 59 inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 4

[^M_F_22cd1a97-9a85-4c0b-c94e-8b3e0cbb3b5b]: Words in reg. 107B(1) 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 virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 2009/820), regs. 1(1), 9(a)(i) (with reg. 1(2))

[^M_F_352bb50f-7e24-428c-dff5-6b8436d4bf7e]: Sum in reg. 54(1)(e) substituted (1.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(2), 3

[^M_F_a40bc030-2e51-49d3-ab58-3950f83569a7]: Words in reg. 107E(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 45

[^M_F_a8c7defd-c54d-4c4b-a547-95519b5e9aca]: Reg. 63(2) substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 8(b)

[^M_F_aae62c83-e40e-4206-d5c5-d497d2a24663]: Word in reg. 106(3) inserted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 12

[^M_F_afc950bd-9da9-4b5f-e3bd-2e0ebd23adae]: Words in reg. 107B(1) substituted (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), 9(a)(ii) (with reg. 1(2))

[^M_F_b044ed09-3ab5-4526-8bff-2e84dfbb848b]: Reg. 106 substituted (18.4.2002 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) Regulations 2002 (S.I. 2002/1074), regs. 1, 4

[^M_F_b3f5493b-3069-43ae-c9fb-882264bffbd6]: Reg. 61 substituted (1.4.2004) by The Value Added Tax (Amendment) Regulations 2004 (S.I. 2004/767), regs. 1, 9

[^M_F_b46f824c-7456-4a82-feba-c013475bb247]: Word in reg. 110(1) substituted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 14(1)

[^M_F_b992e532-dda0-4e3d-c21d-e969019e2ce4]: Words in reg. 106(1) substituted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 7

[^M_F_bc099aaa-a199-4848-9ce8-b689926c5f20]: Sum in reg. 53(2)(a) substituted (1.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(2), 3

[^M_F_c0269b74-0158-420b-cde5-62f433bd988c]: Reg. 110 substituted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 9

[^M_F_cc42c9c6-b107-4d5c-c2f5-3da21234784f]: Sum in reg. 61(2) substituted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 5

[^M_F_cd828aea-9204-434b-84ef-31132f932c00]: Reg. 130, 131 heading omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(4)

[^M_F_d5074663-03c7-4556-edb9-5f2f95509b10]: Reg. 51(a)(i) 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), 5

[^M_F_de7d7b78-0c6a-4234-d18d-5e0a200adec0]: Word in reg. 63(3) substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 8(c)

[^M_F_eb596a5e-6294-4bbc-c63e-eb4a9df933cc]: Word in reg. 110(1)(b) substituted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 14(2)

[^M_F_f4b8a6f1-4a83-40d0-e525-71d8cb58af5b]: Sum in reg. 54(2) substituted (1.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(2), 3

[^M_F_fb44dc00-bcb1-4e72-d2fa-b642844bdefc]: Reg. 195 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-7430ee590ef7917a10a187334234e131]: Reg. 201A omitted (5.12.2023) by virtue of The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(5) (with reg. 1(2))

[^key-42be2704f30c46cfc02175acfe1978f5]: Reg. 201(1): reg. 201 renumbered as reg. 201(1) (5.12.2023) by The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(3) (with reg. 1(2))

[^key-63e4765fb6d525f8c3bc82be5378bfe2]: Reg. 201(1)(a) substituted (5.12.2023) by The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(4)(a) (with reg. 1(2))

[^key-9bfbce0b5a71b2471661089274911eed]: Reg. 201(1)(b)(ii) omitted (5.12.2023) by virtue of The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(4)(b)(i) (with reg. 1(2))

[^key-3b707f6129cabd0ddef96dadbf157367]: Word in reg. 201(1)(iv) omitted (5.12.2023) by virtue of The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (S.I. 2023/1201), regs. 1(1), 2(4)(b)(ii) (with reg. 1(2))