The Value Added Tax Regulations 1995

[^key-2cef675cc9cdd955a93807a095d34b9e]: Reg. 89 in force at 20.10.1995, see reg. 1

[^key-2d07622b656f387bf4994c2584443a4c]: Words in reg. 115(1)(a) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(a)

[^key-2d0b331c30d291aeda2f67d58ba52203]: Reg. 206A inserted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(5)

[^key-2d4920a8b95097f1ab004402072a86d1]: Words in reg. 121 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, 65 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2d5ed2d51e8b1ae5bd93dde10f9a4ed6]: Reg. 206(2)(i)-(ib) substituted for reg. 206(2)(i) (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(4)(b)(i)

[^key-2db8eddc65d5efc30e15f990df7e7033]: Words in reg. 40(2A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2018 (S.I. 2018/261), regs. 1, 8

[^key-2df4e1a06bc5ca02ed6b65c88700d78e]: Words in reg. 14(1)(n) substituted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(5)(a)

[^key-2e184d3b5a0ae048f01593d770815c04]: Reg. 17(2) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 8

[^key-2e408d3dfb6a2d726c4bfae8152b37ef]: Reg. 29(1B) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 3(d)

[^key-2e5773713a5e485ce6501a1717686f3c]: Word in reg. 99(1)(e) and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 16(c)

[^key-2e75009d23f863f0863262428ba8b726]: Reg. 210 in force at 20.10.1995, see reg. 1

[^key-2e799be92f0d123bdce76ca02a1ba03d]: Words in reg. 25(1)(b) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 25(a)

[^key-2ea2b60ced66c88e86c5fd0777c30a74]: Reg. 132 renumbered as reg. 132(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, 71(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2eb72015b1692720b05bf107edafbdad]: Words in reg. 155(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, 85(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-2ee3049f32d5bdaebe5789187830b2b2]: Words in reg. 165A(1) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 10(a)(i)

[^key-2f0ad37fa3d22ed1f517a2f52c0cdaa3]: Words in reg. 14(1) inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 7(1)

[^key-2f114b8bacd6c4c735c23ce7d299e795]: Reg. 187 in force at 20.10.1995, see reg. 1

[^key-2f274a4fd3057ffed7ac36e0ae49c77d]: Reg. 155 in force at 20.10.1995, see reg. 1

[^key-2f46ee2deb9a5b3ca43cf9e3ab8c9250]: Reg. 94A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 3

[^key-2f590ec0de2a1b210625e3f9b80a0778]: Reg. 95 in force at 20.10.1995, see reg. 1

[^key-2f7d3d8fefe832bda85cccb3d428357f]: Words in reg. 145C substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 19

[^key-2f83a52d0e79b963afcdd165ed977a51]: Words in reg. 11(5) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 17(b)

[^key-2f8bf80b7f284819891c37cd249e1bb4]: Words in reg. 213(a) substituted (2.9.1996) by The Value Added Tax (Amendment) (No. 4) Regulations 1996 (S.I. 1996/2098), regs. 1, 4

[^key-2fa8f04ef9e6c09c5dc12b0cd25cf324]: Words in reg. 5(3) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 16(c)(i)

[^key-30346907189f78fff3bdd6b4de33ef60]: Comma in reg. 95 substituted for word (1.10.2003) by The Value Added Tax (Amendment) (No. 5) Regulations 2003 (S.I. 2003/2318), regs. 1(2), 4 (with reg. 1(2))

[^key-3043ed3547ecce3ea57c198938448e00]: Word in reg. 89(a) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 16

[^key-3097ac444f71b5a8770f8cec87eb6c93]: Reg. 34 in force at 20.10.1995, see reg. 1

[^key-30e7fc7559d50cbe1b5908a2497f31ca]: Words in reg. 43G(2)(e) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 8(2)(a)

[^key-30eb849ea500c2377d02d94378419ee4]: Pt. 19A inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 16

[^key-311edf46c5e90f7ddbbf71646c52cd0c]: Words in reg. 43C(f) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 5(c)

[^key-3167b0bef65e51136f76d0c0e8fc1259]: Reg. 15(2) 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(4) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-3192bea094261f35fb9f56c4a425b6aa]: Words in reg. 133D(1) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 44

[^key-31a19ff3e421753fce863f9aa3329f0e]: Word in reg. 22(2)-(4) 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(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-31ed45a1d77582f55fb4c0044100d086]: Word in reg. 188(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, 74(a); S.I. 2020/1641, reg. 2, Sch.

[^key-322e41e062f89d98cdc3c0d21504a48d]: Reg. 111(6)(7) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(g)

[^key-32602bd6fa7711147411b12b9b07cd0e]: 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(2)

[^key-3274b3379b128acdd6a5ae6356c038f1]: Reg. 112(3)-(5) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 10(b)

[^key-32b33bc383bc8baac5f1947d13b1fc88]: Words in reg. 58(2)(g) inserted (1.11.2010) by The Value Added Tax (Amendment) (No. 2) Regulations 2010 (S.I. 2010/2240), regs. 1, 3(3)

[^key-32e5557ae59b74808f39758c18cd7a0a]: Reg. 16B 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. 24 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-32ff994f886a95316ef849bcc29af899]: Words in reg. 25A(6) substituted (with effect in accordance with reg. 2 of the amending S.I.) by The Value Added Tax (Amendment) Regulations 2012 (S.I. 2012/33), regs. 2, 6(c)

[^key-3341c537cf03df0c1d481e3d876c01ef]: Words in reg. 98 heading 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, 55(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-34044a5506da176e81fc433500b085da]: Words in reg. 2(1) omitted (1.10.2011) by virtue of The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 31(b)

[^key-340c2771a68ad38844e4f7fa2386e742]: Words in reg. 102A(1) inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 9

[^key-34346a49272de474c0a32603d423aac5]: Word in reg. 31(1)(h) omitted (1.9.2019) by virtue of The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 7(a) (with reg. 2)

[^key-3442cc2d887ac0bb7e01e027657754a0]: Word in reg. 22B(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, 42(a) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-346348b46f2ff73dde7708878dd56158]: Word 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(b) (with reg. 1(2))

[^key-34a83148aeba09d0661ff056f3a0a1f3]: Reg. 22A 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, 41 (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-34de24ab71c30b276ce40f322cbf0716]: Pt. 10 revoked (1.6.1996) by The Value Added Tax (Trading Stamps) Regulations 1995 (S.I. 1995/3043), regs. 1, 2

[^key-355b32b837322dc5b1f01398a485b194]: Words in reg. 40(1)(c) 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, 50(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-356b640c3230d760925d6cccf0a0f5b8]: Reg. 109 in force at 20.10.1995, see reg. 1

[^key-360a4718a68686af20c9051b7fe354b5]: Words in reg. 18(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 22(b)

[^key-36124e06d19dbbfd35d3593cfd5c90f9]: Words in reg. 24 inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 3

[^key-364cb307b53e99201f4ef1d5bf4c773c]: Words in reg. 5(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 16(a)

[^key-36ea0218525e6074e2c3dea58209d6b9]: Reg. 40(1)(ba) 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(5)(a) (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-36f1a34a88f32e77dbdb67fb108b0622]: Reg. 117(10)(11) 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(2)(b) (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-371edc89573c867c7cb791e5967cdb44]: Word in reg. 84(2)(a) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 13

[^key-37427b7c2e13b4b6486b4cbedf795ade]: Reg. 145K inserted (1.9.2005) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(3), 10

[^key-378c451d995cb1ddb3f476a4bd5f5db9]: Words in reg. 115(3B) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(e)

[^key-37ab02e8c0042f74b168a5288f6cb0e5]: Reg. 103 renumbered as reg. 103(1) (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(a)

[^key-37bf7ed0ce7bf0d5abb1afb362f14016]: Reg. 25 in force at 20.10.1995, see reg. 1

[^key-37c0770c2f3ab9f4be5a811278dac2d6]: Words in reg. 5(2) omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(b)(ii)

[^key-37d62b45958243173ddd2592b765b20f]: Reg. 211 in force at 20.10.1995, see reg. 1

[^key-37f058d8dae8e291c1864f70468f1cd7]: Reg. 22ZA omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(5)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-383924c341662d2e45ad55d8b475c1b7]: Reg. 29(4) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 3(e)

[^key-3898010b25f0661a0e8be2d7f49ac15e]: Reg. 14(1)(k) 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-38cfb1ecc1a5d56e229245aec35a0da3]: Reg. 125 in force at 20.10.1995, see reg. 1

[^key-393ff3e6a05de267be6bc9d522280549]: Words in reg. 151(f) 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, 83 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-395efbaba224ca1a24ac5bcb9daacf9e]: 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)(ii)

[^key-39a341f5b130dbef34f0b21483863c52]: Words in reg. 172(1A) substituted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 14(a)

[^key-39c17e0afab0f28ab21a1d819b01f57e]: Reg. 107(1)(da) inserted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 9(d)

[^key-39c88bda5c14c7ff21a78d921c117317]: Reg. 115(8)-(10) substituted for reg. 115(8) (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 9

[^key-3a0b9a497dc30d8a12ed59951ebb1cd7]: Reg. 13(3) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 4(a)

[^key-3a59c7d215cb8506eb2c96570ed2691e]: Words in reg. 22(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, 39(a)(i) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-3aae288494e9845c6dd9f95608025057]: Words in reg. 102(1) omitted (1.4.2007) by virtue of The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 8(b)

[^key-3b1d05b4b725fd0255e1f8ef7d5709f2]: Reg. 15 in force at 20.10.1995, see reg. 1

[^key-3bdeb3caf76e11f1cc180d00a4d7a065]: Sch. 1A inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 16, Sch. 2

[^key-3be30cdbf356ed46346bc69aa32a211d]: Reg. 13B 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-3c19b50ded234e8da768a1143c13d02a]: Reg. 15B inserted (1.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(1), 9

[^key-3c3d2d97ebdcdcf7a74203d4d3dcfba3]: Words in reg. 107(1) inserted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 9(b)

[^key-3ca32f6b51b7abaf3635406d08d74cbf]: Words in reg. 29(1) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 3(b)

[^key-3d4cbedaa01ef7a1330a12d724a0a61e]: Reg. 188 in force at 20.10.1995, see reg. 1

[^key-3d9c7fb866139148df3f40ddc4304ca6]: Reg. 37 heading 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), 2

[^key-3e00f9258cd1e2b27b6635060f3e4cfe]: Reg. 21 substituted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 4 (with reg. 18)

[^key-3ea5fbc925b1cacb1bf01f03a3020481]: Words in reg. 13A(1) substituted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(4)(a)

[^key-3fbcf73c07fba1d16ce99777e2ad4109]: Reg. 15 renumbered as reg. 15(1) (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(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-3fd30a5a91667d21171f8f08210af923]: Reg. 119 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, 64 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-3fea361051ca26333fa4263ad63d1184]: Reg. 14(8) inserted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(g)

[^key-402f995ccc0a5d2c7accf50472eaa4f0]: Reg. 48 in force at 20.10.1995, see reg. 1

[^key-40813104cb63f72f805d133315fa56a3]: Reg. 28 applied (with modifications) (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, 7 (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-4085cc4e4c46c56378b4d9a99e2a4b0f]: Words in reg. 38(1) omitted (1.4.2009) by virtue of The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 5(a)

[^key-40a3d3eaea0880826a62edcb4d511b45]: Reg. 69 in force at 20.10.1995, see reg. 1

[^key-40b2f7904b16e875f63e42accedde018]: Reg. 46 in force at 20.10.1995, see reg. 1

[^key-412fdef7b14e8cf2935d8f4aa4b75901]: Words in reg. 111(5) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(f)

[^key-41df556d583bd670571ba0d424c756aa]: Reg. 50(2)(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), 4(a)

[^key-4230e52686312bf90e2039171db40213]: 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(a)

[^key-429e240fed09b2208f4909c8f504b467]: Words in reg. 43D substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 6(b)

[^key-42b0a314372e963489e6231173eeabf0]: Words in reg. 5(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, 33(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-432f8ab4837682b357f093ee7dc3db66]: Words in reg. 13(5) inserted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(3)(c)

[^key-43305fb9778bc89afc650fa2d45eb12c]: Word in reg. 129(1)(c) 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(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-433e1394e01441558d70afb7034a74fe]: Reg. 172I(5) omitted (1.4.2003) by virtue of The Value Added Tax (Amendment) Regulations 2003 (S.I. 2003/532), regs. 1, 4

[^key-4399f2cf042b304739a45225567ffa39]: Words in reg. 29(1A) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 3(c)(i)

[^key-43fdceaa067df1dfac957c94667cf1f8]: Words in reg. 133A inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 42

[^key-4436a02bd20b8b25dc230773ae464ca8]: Reg. 170A substituted (1.3.2007) by The Value Added Tax (Amendment) Regulations 2007 (S.I. 2007/313), regs. 1, 3

[^key-45c0145d0c590df5039a64e528d9d9ca]: Word in reg. 168(2)(c) omitted (1.5.1997) by virtue of The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 13(a)

[^key-46081976d61d7fbe95fcde758d41aaf0]: Reg. 114(7) substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 11(f)

[^key-464c045f1fcc304530212af165bb5834]: Reg. 43C(d)(da) substituted for reg. 43C(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), 5(b)

[^key-467ffa69102babdf75f0dab5677dee99]: Reg. 70 revoked (1.11.1997) by The Value Added Tax (Amendment) (No. 4) Regulations 1997 (S.I. 1997/2437), regs. 1, 2

[^key-4680bcb1434114cd7ed93091c09ce47f]: Words in reg. 14(7) substituted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(5)(c)

[^key-46a6d4509d896e44ab9b048beb9ce6a8]: Reg. 130 in force at 20.10.1995, see reg. 1

[^key-46a7d2dfe5b2f6d3154afa69f7017bfb]: Words 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)(i)

[^key-47151967a3a6cd45287707c021aaea8b]: Reg. 70 in force at 20.10.1995, see reg. 1

[^key-4716a01099f917f64cf18b2cd08439a7]: Words in reg. 107(1)(a) substituted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 9(c)

[^key-474aa195560940a8c49a14bd6c0d5e04]: Reg. 19 in force at 20.10.1995, see reg. 1

[^key-477041a20dd26fd30ba0e924692f5989]: Word in reg. 43B 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), 4

[^key-477d57e7dae1df4c5ab1ccb9d759be0c]: Reg. 169 in force at 20.10.1995, see reg. 1

[^key-47db4ac056fd15bbc2c480b29441be65]: Reg. 104 in force at 20.10.1995, see reg. 1

[^key-485c511e1889ff936a75cd9ff7396e6e]: Reg. 117(12)(13) 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, 62(1)(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-487f63bdad659602d3cb5dcbd09538fc]: Reg. 121 substituted (1.4.2000) by The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 6

[^key-488d753e633d112529af6b056c907e08]: Words in reg. 15 substituted (1.12.2008) by The Value Added Tax (Amendment) (No 2) Regulations 2008 (S.I. 2008/3021), regs. 1, 3(a)

[^key-48a8c2d68c7fa442adc9fe3b5823c1b1]: Words in reg. 55A(1) inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(1)(b)

[^key-48af197286b5f033f817f787701f1657]: Words in reg. 172I(3) substituted (1.4.2003) by The Value Added Tax (Amendment) Regulations 2003 (S.I. 2003/532), regs. 1, 3

[^key-48c24456a13fca6f77203a13304200fa]: Words in reg. 14(2) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 8(a)

[^key-497ba01606b8d609bbd74a70efea9ac8]: Pt. 4A revoked (1.7.2022) by The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022 (S.I. 2022/548), regs. 1, 3 (with reg. 4)

[^key-498b7d53c8b9e438d7f7ef2f3d24820b]: 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)(iii)

[^key-4a05cd81dc79e50497cfa6ec986ca039]: Words in reg. 17(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(b)

[^key-4a2ad5fceed0cf76b4829c8aff378fbf]: Reg. 5(3)(d) 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-4a69526c1fa01613adc2bb8ee3bc950a]: Reg. 148A(5A) 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, 82(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-4aa74a56a2064f554b9d856573fd5705]: Reg. 14(7) inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 9

[^key-4ac3899be99a248462cb5a47df7c3fca]: Reg. 84 in force at 20.10.1995, see reg. 1

[^key-4b00e581872301c5282b72c619c68203]: Reg. 114 in force at 20.10.1995, see reg. 1

[^key-4b4194b8e488bac09cec616bf6095e68]: Reg. 124 in force at 20.10.1995, see reg. 1

[^key-4b4a2d74a12e60a544cd98ae55e958f4]: Words in reg. 21(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, 38(g) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-4b90ea09f832a64e448fc5542cc377c6]: Words in Sch. 1A para. 3(d) 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, 90(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-4bb96ce43dfbcf724dcaf78c13c88ab6]: 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(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-4bcb13cf6fe3a3928e380c3fd309b382]: Words in reg. 40(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, 50(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-4becd6291ac01d3fa242d32802067bf0]: Words in reg. 25A(18)(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(e)

[^key-4bf59bc7d7ec417ee4a1acfcc273eaff]: Reg. 90(4)(5) added (1.7.1997) by The Value Added Tax (Amendment) (No. 2) Regulations 1997 (S.I. 1997/1525), regs. 1, 3

[^key-4c60856b8159e83f1cc4616eb1644ca0]: Words in reg. 25A(11) 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-4cb0c7c1ee600dcbaf093b335ca03feb]: Reg. 63 in force at 20.10.1995, see reg. 1

[^key-4cf2a731bf9818dd6a7d1855a7a1f8a3]: Reg. 107F 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), 10 (with reg. 1(2))

[^key-4d1886ff90313df8f57473437e3ba7c5]: Reg. 151 in force at 20.10.1995, see reg. 1

[^key-4d309cd220bf51fd30be6e4eb275208d]: Reg. 13 in force at 20.10.1995, see reg. 1

[^key-4dcabe34d743e0272d60e3056b909295]: Reg. 38(1A) omitted (1.4.2009) by virtue of The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 5(b)

[^key-4e2f25aae5a4f478ba4bfdce152dd133]: Reg. 148A(3A) inserted (1.4.2014) by The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 5(a)

[^key-4e80927f7204f5218a17e8edcd3624a6]: Words in reg. 13(6)(a) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 19

[^key-4ea8cfaf40c94469db3f127df1bbcaa4]: Reg. 46A inserted (1.6.1996) by The Value Added Tax (Amendment) (No. 2) Regulations 1996 (S.I. 1996/1198), regs. 1, 4

[^key-4ead8e45aadca8b5fb3712a2f70f0900]: Reg. 184D modified (10.6.2021 for specified purposes) by 1994 c. 23, Sch. 9ZF para. 17(2) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6)

[^key-4eb1ef266eb0cb595ba015ccb2bf1fb6]: Reg. 115(5) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(g) (with reg. 1(3))

[^key-4ecf201f0dbafcf662deebd8b404d7bd]: Words in reg. 202(1) inserted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(2)(b)

[^key-4ee6a57638c7a48e4dcaa1bd2e02bedd]: Reg. 115(3A)(3B) inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 12(b)

[^key-4efad3c6b3bb8f0d8107aeebd7c187cf]: Reg. 31(1)(l) 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, 5

[^key-4f14685030725491ea4d1ba3ddf7ad7b]: Reg. 43A 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. 15 (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-4f27c42770aef2b040b527217cc6c630]: Word in reg. 129(1)(b) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(b)