The Value Added Tax Regulations 1995

[^key-05a47ed1a45f136b76fa9cbe77e2c897]: Reg. 69A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(b)

[^key-05a653179b7385a49c587a2f143a226d]: Words in reg. 102(1) substituted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 8(a)

[^key-05aa7f47a0d502cc467ba4da44adee9d]: Words in reg. 2(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, 32(a)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-06085c3aabc7686f289baee6bdd159aa]: Words in reg. 6(3) 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), 4(a)

[^key-06362e010ede682ae212882e798ad149]: Words in reg. 25A(1) 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(b)

[^key-065be38f6bb69e1ab3f739435dcfdb31]: Words in reg. 200 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, 89 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0674570aef8e86c7c10d96ff86f564d3]: Reg. 172H(6) inserted (with effect in accordance with art. 9 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2017 (S.I. 2017/495), arts. 1, 8(3)

[^key-06c5e2203a65c7f1874d08c512025b54]: Reg. A13 omitted (1.1.2013) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(2)

[^key-07075b408822dd143b8b845ff3e08708]: Reg. 148A(9A) inserted (1.4.2014) by The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 5(d)

[^key-07084ba66ca33e5b87c5f1206a20fee3]: Reg. 25A(6)(c) and word 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(b)

[^key-071b6539c3dc3dc89f9ec44c2fd61bd8]: Reg. 171B 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, 70; S.I. 2020/1641, reg. 2, Sch.

[^key-07d3e4e75d79544b2fd657fbb817f867]: Reg. 115(11) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(n)

[^key-07e99ea3ef3eadfe51f151e09f4a76dd]: Words in reg. 207(3) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 59 (with art. 6)

[^key-0827eb84a35ae8693e94574ce319e6a6]: Words in reg. 6(1)(a) 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(a)

[^key-087b9f0bf4262d43a076d35fcc0b0fb3]: Words in reg. 148(2)(d) omitted (15.4.2013) by virtue of The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 6(2)(c) (with reg. 6(3))

[^key-08f82ca51d3201297cd4e26a74f86485]: Reg. 52(1A) omitted (1.4.2006) by virtue of The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(2), 2(a)

[^key-090de3ce918341e0d52f79cc1203b655]: Reg. 36 in force at 20.10.1995, see reg. 1

[^key-091f5aef498c44af9864899846d2a5ca]: Reg. 123 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(9) (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-0944bfdefc77e2c09aa731599c175027]: Words in reg. 115(5) substituted (2.3.2011) by The Value Added Tax (Amendment) Regulations 2011 (S.I. 2011/254), regs. 1(1), 5 (with reg. 1(2))

[^key-096819b7aa6fb7bb16ff48cc2a8bfc27]: Words in reg. 106A(2)(3) substituted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 13

[^key-097dec9d8c7671f39419b3b58bd980d3]: Words in reg. 6(4) substituted (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), 5(c)

[^key-09855c0527703972a90b4d63281b3267]: Reg. 5(4)-(14) omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(d)

[^key-0989a5acafc98c2ac6362d35c87a68d4]: Reg. 55N(1A) 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), 8(b)

[^key-0a1f9fc3a5ccecea2cf38ae283e8eb1e]: Word in reg. 172J substituted (1.3.2007) by The Value Added Tax (Amendment) Regulations 2007 (S.I. 2007/313), regs. 1, 5

[^key-0a32b245051869119441660444d1a657]: Reg. 148A(9)(i)(ii) 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(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0a69edfd97273d6f8876b530b982153d]: Reg. 101(3)(e) 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(i) (with reg. 1(2))

[^key-0aa5fdbf23768edd750ba1fe0f4ec07f]: 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)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0be2343cb91c1c45e0deca252b337eed]: Word in reg. 99(1)(d)(i) and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 16(b)

[^key-0cdc5fc599db0c16a0e7139c9d90a042]: Reg. 113A inserted (1.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(1), 17

[^key-0d2b6d10883d41a8469afaf2fc83dc24]: Reg. 38 in force at 20.10.1995, see reg. 1

[^key-0d38a138ed7ee269810e9f0fc445340e]: Words in reg. 39(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, 49 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0da81a405569d78adfd08c9f6cad17f2]: Reg. 34(1C) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 4(d)

[^key-0dbea725231b21ae85a7489b51444f3a]: 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(a) (with art. 5)

[^key-0dcc1b40643111c68a6802e364a941a7]: Reg. 82 substituted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 10 (with reg. 18)

[^key-0e2cde0bd0268b865a33a339b46b649e]: Pt. 20B 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, 86 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-0e510c3ca43d0d813aa54b1167662d57]: Words in reg. 39(2) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 27(b)(i)

[^key-0f268726a71e17facc4947faf4f5fc27]: Regs. 33A, 33B inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 5

[^key-0fa9f9d3f80f474eb67480ca8b3073f0]: Reg. 15A inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 3 (with reg. 18)

[^key-0fc428007402e1d5ffefb41995c5630b]: Words in reg. 15 substituted (1.7.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 3(b)

[^key-10211e5aa00353cd5a6c4ce30b91a9c7]: Reg. 170A inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 5

[^key-1083f0eaed2387bb74d7cfadb5f72abf]: Word in reg. 112(3) substituted (2.3.2011) by The Value Added Tax (Amendment) Regulations 2011 (S.I. 2011/254), regs. 1(1), 3(c) (with reg. 1(2))

[^key-10b2f4d806627516f79561bc68ef6756]: Reg. 44 in force at 20.10.1995, see reg. 1

[^key-10c43ace898643222fa33b4f259d2a86]: Reg. 152 in force at 20.10.1995, see reg. 1

[^key-111862924c23e449b09a59d8418472b1]: Word in reg. 116(1) and comma inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 13(a)(ii)

[^key-1134fd232a0e368b22e01304227986be]: Reg. 117(7A)-(7D) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(2) (with reg. 23)

[^key-1169b1e662973b70c262e005f39b060f]: Words in reg. 55C(6) inserted (1.11.2010) by The Value Added Tax (Amendment) (No. 2) Regulations 2010 (S.I. 2010/2240), regs. 1, 3(2)

[^key-118a1b0f3c962de80d497d1c568707c0]: Reg. 86(5) omitted (1.1.2013) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(7)

[^key-11cf2b714afa440b132f77242db8131f]: Reg. 55H substituted for 55H-55JA (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 19(1)

[^key-11d7c22095ebc79f6944579a45733186]: Reg. 171 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(6) (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-122e7799a004abb24fd874eb382282c5]: Reg. 190(1)(za) 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, 88 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-12b3ddc9e3df0471c0d476f47d2d5398]: Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8

[^key-131ea3a4dcf5c8be6db7dd8548ea4681]: Reg. 121D 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, 67 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-1375ad2c002e68ec87a3b3e19f873079]: Words in reg. 2(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 15

[^key-140cbef548780d395776543014e9a72a]: Reg. 13(6)-(8) inserted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(3)(d)

[^key-143793b230e3a5428e626b402582aeb1]: Words in reg. 88(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 30

[^key-147277aeb91e9238fb35e6de252369b4]: Words in reg. 10(6) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 57 (with art. 6)

[^key-14a88055ac6d569e9793e4abd815e100]: Reg. 5(3)(g)(h) 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, 33(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-14b48bf01541c4d0a6c323d8940c6c83]: Regs. 133AN-133AP 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, 30

[^key-151926b33dd49774e64cc8ef41490661]: Words in reg. 6(3) substituted (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), 4(b)

[^key-15b48df4d68d46853f6aadce04d93418]: Words in reg. 6(1)(d) 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(c)

[^key-1619316ba08306f9744896db3b6bb855]: Word in reg. 97(1)(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, 54(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-164e66810e4367953b3c363cf37ede60]: Words in reg. 40(2A) inserted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 5(a)(i)

[^key-166c9846bb8ea2b068713fdca5183718]: Words in reg. 29(2)(d) 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, 46(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-16719afedba9e5ea88912cfe2d714b5b]: Reg. 111(2C)(2D) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(b)

[^key-16ad7a1cba5e02080495749319fb4742]: Word in reg. 10(5)(e) inserted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(4)(a)

[^key-16b1089bbe32cee3a28c1a73abab9164]: Reg. 99(1)(a) and words 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, 3

[^key-16c9a56d96b38efc02a27a51de278504]: Reg. 23 omitted (1.1.2010) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 7 (with reg. 18)

[^key-17207a899ee6fd129c6d2217a9b247d2]: Words in reg. 25A(12)(a)-(c) 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-177faed06c09ac41ccd4e8fe232151c9]: Reg. 38(3A) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(b)(iii)

[^key-18111356d16fd76c668a9ec9058017cb]: Word in reg. 55L(1)(a)(i) substituted (10.4.2003) by The Value Added Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 7(1)(a)

[^key-18200c1e352daf5123e5a3d6f40fa118]: Word in reg. 102(1A) omitted (with effect in accordance with reg. 2(1)(b) of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 5(a)

[^key-1834e7d4aa1b09589d78293934cbe0aa]: Words in reg. 111(6) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(e)(ii)

[^key-18d403c2e9003bee7aa171957b2838c4]: Reg. 207 in force at 20.10.1995, see reg. 1

[^key-195d6be527410ff78ad3def994820964]: Reg. 90 in force at 20.10.1995, see reg. 1

[^key-1991c4858fd3872eac2cefc560b06caa]: Reg. 114(3), (3A)-(3D), (4) substituted for reg. 114(3), (4) (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 12 (with reg. 1(5))

[^key-199d824f8585001e990c6e93c4116b49]: Words in reg. 166A inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 3

[^key-19a911cc945fe2c7701135820cf42fb6]: Reg. 114(6) omitted (3.7.1997) by virtue of The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 11(e)

[^key-19c65ec4751adbce76517fa66636909e]: Words in reg. 22(1)(c) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 24(b)

[^key-19d1bc01a08fbf67abba7ed6f31ab0e7]: Reg. 58(2)(g) and word inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 6

[^key-19dd10e2bce114d33538c01fec5b12a7]: Regs. 133AB-133AM inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43

[^key-1a0de477adc5f2ade939d6936c0aa54c]: Word in reg. 145J(3) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 26

[^key-1a333d7ae781e20ec13c4dcf4d13ce8e]: Reg. 98 in force at 20.10.1995, see reg. 1

[^key-1a395341766bb84b38edfa74a28e7489]: Words in reg. 2(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, 32(a)(iv) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-1ad1641832a55c401eebf07badb25ab4]: Words in reg. 114(3B) substituted (2.3.2011) by The Value Added Tax (Amendment) Regulations 2011 (S.I. 2011/254), regs. 1(1), 4(a) (with reg. 1(2))

[^key-1af24fc096141b8af8692931563c442d]: Reg. 101 in force at 20.10.1995, see reg. 1

[^key-1b16a307b49cb357eea075fbf1449332]: Reg. 92 in force at 20.10.1995, see reg. 1

[^key-1bb2aa19cf0b316e38da1bb5d6d8d730]: Words in reg. 107(1) inserted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 9(a)

[^key-1c56d3f8783814b1ef9f02161cac13ed]: Reg. 186 in force at 20.10.1995, see reg. 1

[^key-1c6cdc92689d41c706d15a33d4fef698]: Regs. 22A-22C inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 6 (with reg. 18)

[^key-1c6e689aa66f756f0a6fc155b2795ac6]: Words in reg. 2(1) substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 3

[^key-1c85aef1c577878739ded4ff0079d756]: Words in reg. 22(1)(b) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 24(a)

[^key-1cb2cc7716a8a4714db46fc4f3d6f066]: Reg. 188(2)(a) 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, 74(b); S.I. 2020/1641, reg. 2, Sch.

[^key-1d7d8768a88f78e6404eba68b1b3fae0]: Reg. 193 in force at 20.10.1995, see reg. 1

[^key-1ef9e13bfc2a90389c63e7c34a0f4fee]: Words in reg. 4B(1)(j) inserted (1.4.2014) by The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 3

[^key-1f0c1dea2e513a357b9c59c2ba07843d]: Reg. 39 in force at 20.10.1995, see reg. 1

[^key-1f5ae1dcd8ab88c9ee8edef5014b34f9]: Reg. 133AD(c) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 24

[^key-1f5b38b81f04c044aee6056d69d11784]: Reg. 6(3)(d)(e) added (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 3(b)

[^key-1fbaaa7b152592a2a7be2b9b0ac62ed4]: Words in reg. 22B(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, 42(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-1ffa1d0d98a79de00f71b5a5814dfaea]: Words in reg. 29(2) substituted (16.4.2003) by The Value Added Tax (Amendment) (No. 3) Regulations 2003 (S.I. 2003/1114), regs. 1, 3

[^key-204e59d5e72e5d91568e793f4190fd59]: Word in reg. 25(1) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(a)(iii)

[^key-2136ab8f3b145043dadbe1747876d26f]: Word in reg. 111(2)(c) revoked (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 9(a) (with reg. 1(4))

[^key-21ffeb5618832366f531bbff46ae1e06]: Words in reg. 145H(4)(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, 77(c)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-220288df708e683dd32797809f21d598]: Words in reg. 118 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, 63(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-227f1e1adf616746ae363013bc35b3c9]: Word in reg. 101(3) omitted (with effect in accordance with reg. 2(1)(a) of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 4(a)(i)

[^key-2281b2ef0066b7b4fede60f6e3e25364]: 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)(aa)

[^key-22a04dab98c305414e85bd89a19a24f1]: Reg. 121(2) 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(6) (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-230fcc0138375933d346ea57b8d92a70]: Reg. 52(1)(a) omitted (1.4.2006) by virtue of The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(2), 2(a)

[^key-239643756888bc95bc38772e04a4d657]: Words in reg. 129(1)(a) deleted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2241), regs. 1(1), 3

[^key-23bb71c04606226af1891c07b6984b7b]: Reg. 55M(4)(5) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 7

[^key-256fbcecb7e7c46a4197fc93dee00aaa]: Reg. 172(1A) added (17.12.1996) by The Value Added Tax (Amendment) (No.5) Regulations 1996 (S.I. 1996/2960), regs. 1, 2(a)

[^key-2582d36f38f96f3d46eb6bfbd6956abd]: Reg. 83 in force at 20.10.1995, see reg. 1

[^key-2584c0bc3effa39a25fc53c65134380c]: Reg. 14(1)(f) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 7(a)

[^key-25a5606c9730331171534855947eeb2e]: Reg. 55A(3) inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(1)(c)

[^key-2669323ee28043ef1a26ce220e1e6992]: Reg. 25A(5) 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, 5

[^key-268e4623c7462011561e7839fe8dae7a]: Sum in Reg. 55M(1)(b) substituted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 5(b)

[^key-26a95a83b7b9c14da4b94eb8551f778e]: Reg. 148A(4) substituted (1.4.2014) by The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 5(b)

[^key-26bc21067a8fdd5bc8c923744638a77f]: Words in reg. 25A(10)(a) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 14(c)

[^key-26c14ff912c9d137699ab71356f5c304]: Reg. 71(2) inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(c)

[^key-27264dab4431fdd582567cd7c19d2ca4]: Words in reg. 25(1)(b) substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 5

[^key-278ceac6bebc514b5e2b472acd88c65d]: 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(d) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-27b5b425773ae4a896a3b68d62823c84]: Reg. 101(5) omitted (28.4.1996) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 14(b)

[^key-27d52db0c8f295e68e74ad690d04ef78]: Reg. 170 in force at 20.10.1995, see reg. 1

[^key-281aaceaf9a71efcd68cceface00e329]: Words in reg. 83 substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 12

[^key-2825098d5c09f13b47ec7d6dde956548]: Pt. 21 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 41 (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-2830529d83188d95aeccf1eef7fdc1f4]: Words in reg. 111(2)(b) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(a)(ii)

[^key-287a19023113d852fb2898c663076d5c]: Reg. 45 in force at 20.10.1995, see reg. 1

[^key-292b28e7608193109778bba4fe3de57b]: Reg. 15C(1A) 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(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-29d868135238492f2c5da9ab35f194dd]: Reg. 12 in force at 20.10.1995, see reg. 1

[^key-29dc54aa5fd58347a8b333a19d8c99e7]: Word in reg. 206(2)(j) substituted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(4)(b)(ii)

[^key-2a14aad12a600985c9114a620061f4ed]: Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

[^key-2a17d08eb3acb431a79c2c12ddc42e61]: Reg. 31(1)(da) inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 8

[^key-2a4027237404d8a3024f7e2eef87e047]: Words in reg. 171(3) substituted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 6(b)

[^key-2a71e8e43bc01e4becf6bb61dd242a74]: Words in reg. 34(1A)(a) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 4(b)

[^key-2acb2ed6b783ae63dc2a58c3b63546a5]: Reg. 13A 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-2aeeb4dea28660547bc0b4839ee1c668]: Reg. 101(3)(f) and word inserted (with effect in accordance with reg. 2(1)(a) of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2015 (S.I. 2015/1978), regs. 1, 4(a)(ii)

[^key-2b2ebd279efc81c9b13f606ad2d3334e]: Reg. 171(6)-(8) inserted (11.12.2003) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(a), 23

[^key-2b44eae4df8bf56222a077ce703af4fc]: Reg. 118(b)(v) 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-2b849cfb52724df0c21248457b83ce36]: Reg. 115(10) omitted (1.1.2011) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(m)

[^key-2bdbfb0424442a5f1c876e8bbd0cc63e]: Reg. 72 in force at 20.10.1995, see reg. 1

[^key-2c031697e184873dc800edcc0d3a43e1]: Sch. 1A para. 1(e) 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, 90(a)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2c1f92a1dcef7777df44ce074b932470]: Words in reg. 84(2) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 8

[^key-2c36e3da258103194f2add9ca8322c4d]: Words in reg. 6(1)(c) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 7(a)(ii)

[^key-2c3d1d4415df596c5a4ca1242ba20106]: Reg. 8 in force at 20.10.1995, see reg. 1

[^key-2c4a4e68030280fc3c9307c1688d8faf]: Words in reg. 21(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, 38(c) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2c83a0275427c1dd48a6c652d281a240]: Reg. 129(1)(d) 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(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2ca96a6fd399410b3fa81bc9d957a626]: Words in reg. 98(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 34

[^key-2cbde4b15ee6793d5a2025f98dadcbb7]: Reg. 133E(1) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 31