The Value Added Tax Regulations 1995

[^key-4fd38ac771d650d24d342309c9206374]: Words in reg. 148A(14) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 50(b)

[^key-502c218f2e554a2eb5a27515196036c4]: Reg. 111 in force at 20.10.1995, see reg. 1

[^key-502fdc42dc05b46979d4cb5e159a6332]: Pt. 18 revoked (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 9

[^key-507423094ae58b3da3ebec0fcebb4820]: Regs. 133I-133N inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 47

[^key-50ed21f32bdd31da969671d7ffec4263]: Reg. 148A(9)(c) omitted (1.4.2014) by virtue of The Value Added Tax (Amendment) Regulations 2014 (S.I. 2014/548), regs. 1, 5(c)

[^key-5123e81e57b87ece2cf1311adc989ea9]: Words in reg. 43G(1) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 8(1)(b)

[^key-514065e25caccb6247d66a3064b30776]: Word in reg. 118(e) omitted (1.4.2000) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2000 (S.I. 2000/634), regs. 1, 3(1)

[^key-51dc1fb4f9bc169f4d0471202b8609c2]: Words in reg. 165 omitted (1.12.1999) by virtue of The Value Added Tax Regulations 1999 (S.I. 1999/3029), regs. 1, 3

[^key-523df13f007a29e543e9cf28c11150cc]: Words in reg. 101(3)(g) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 36

[^key-52deff0440530495e3db9e7c301d9ba2]: Words in reg. 25(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, 45(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5306487d16abfc949a514e13e3a9b22d]: Words in reg. 132 inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 41

[^key-532b5b1f3d6a3248ae97b1b8a4a8ac0f]: 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)

[^key-533a9c7a52cfe53373abe66886e10d43]: Words in reg. 145H(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, 77(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-53419c38b9ae1e1683ecb499e51d2001]: Words in reg. 5(1) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(a)(i)

[^key-53c1e863d4404407c1037f3346084809]: Words in reg. 25A(8) 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-5405ef340c4b1be29522d8871e3e8126]: Reg. 41 in force at 20.10.1995, see reg. 1

[^key-54b3ce7403b66bc8eb8b3ee94a4f731e]: Reg. 41(2)(3) omitted (28.4.1996) by virtue of The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 10

[^key-553a7a221997d66323519f1726abb7fe]: Reg. 13(3E) 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, 34(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-556562aedfc74ec1dac767e33140b3ac]: Reg. 40(1)(ba) modified (31.12.2021) by The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 (S.I. 2021/1375), regs. 1, 9(c) (with reg. 4)

[^key-557528d83c63a6f4290136a92bd8c3c6]: Pt. 20 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, 71; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 11 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)

[^key-55809d1537fe28f2ccda38f3b1b60407]: Reg. 21(1A) 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(h) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-55a7bf65e97034d0741067fb891a0367]: Words in reg. 55N(1) 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), 8(a)

[^key-55f76031c97b11446cec15106021edf6]: Word in reg. 101(3)(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(g) (with reg. 1(2))

[^key-56807721633e79a3fd4cb088bb285967]: Word in reg. 43G(2)(b) 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), 8(a)

[^key-56836d1ae48671241af230d1bde22593]: Words in reg. 102(1) substituted (3.12.2004) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 11

[^key-568887bbfa86d40aab8ca4a58cdff02d]: Words in reg. 40(2A) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 5(a)(ii)

[^key-56d65bfa4e6b4bf77aa099de9af02a89]: 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)(i)(aa) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-56f891644a4cb3b115b6ce59198e0d44]: Reg. 38(6) omitted (1.9.2019) by virtue of The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 8(c) (with reg. 2)

[^key-574897934aab5003b98122877789e280]: Reg. 30 in force at 20.10.1995, see reg. 1

[^key-578ca7fc641816760da58dc4f54fda1f]: Words in reg. 98(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, 55(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-57abf907093f4ea79b5747840e3d8fe2]: Words in reg. 14(1)(a) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(a)

[^key-57b7892289a68aec3db365f79f617fd5]: Words in reg. 101(2) 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(b) (with reg. 1(2))

[^key-57c2a5ae4018553f335022f07113718d]: Words in reg. 95 inserted (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-57e062e6c71ac667498f9fd82278b924]: Words in reg. 38(7) inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 8(d) (with reg. 2)

[^key-581e6a5c79efb377c2cc5b66fcdc1037]: Reg. 85 in force at 20.10.1995, see reg. 1

[^key-58548f653458b8f70fd76153859b50d6]: Reg. 13(1A) inserted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 6(b)

[^key-588ac14842608837b0cbf40e401a6099]: Words in reg. 191(1)(b)(i) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 20(b)

[^key-591e38b5241aae60b0ca485e863bad4c]: Words in reg. 11(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 17(b)

[^key-59956cc5faeaf936db7d6139709ed794]: Reg. 121E 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, 28

[^key-59b53dbff13fa19a6c35175da7d73e22]: Reg. 6(3)(f) and word 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(d)

[^key-5a021503225f8d7815a03f2596dd742b]: Words in reg. 32(3)(c) substituted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(a)(ii)

[^key-5a5ad6c5eca3d472047ee74713ec215e]: Words in reg. 96 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 32

[^key-5a958ace379aa417bed19c0aab0b7255]: Pt. 27 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, 80; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 18 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)

[^key-5a98a2a84379fe94758dcb31da4fc92c]: Reg. 58 substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 3

[^key-5a9bd4a5ae81cfc0a236ef7e0919cc0c]: Word in reg. 2(1) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 4(a)

[^key-5aab3786129387fe6c7c8809e9e4bfe1]: Words in reg. 29(1A) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 3(c)(ii)

[^key-5aeb3836e5f01fd8c2a3cbdbe032241b]: Words in reg. 129 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, 70(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5b9383114c4cb0e045a5dd0bb8d80316]: Words in reg. 152(b) 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, 84 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5ba97b6bccba256c01b1cb44ac07ab76]: Words in reg. 145B(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, 75(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5bb2c6d035b5e91142f93ea8cd018c7a]: Words in reg. 19(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 23(b)

[^key-5c5dc513d241dd4a088c33504cdcfc0d]: Words in reg. 145H 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, 77(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5cfda83795e25e9c2d7dbd86fffb8563]: Reg. 99 in force at 20.10.1995, see reg. 1

[^key-5d69f9580085a0056e6aee64880f52c9]: Words in reg. 34(1) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 5(a)

[^key-5d75530d335adb39cc3126feb62a2e6b]: Regs. 32A-32C 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, 7

[^key-5e07c89c24e6feffbe5ef4b9b0749ddb]: Reg. 132 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, 72 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5e2815b333cceac6e48ff71947406373]: Reg. 101(8)(b) and word 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(b)

[^key-5e74c049a79e04acbffd9cb620aa977a]: Regs. 24A-24C inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 6 (with reg. 2)

[^key-5eada4ffe11124e574d01548496d0904]: 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)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-5f58251d8ae4500aa8ff0e57c454ef8e]: Words in reg. 24(b)(ii) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 58 (with art. 6)

[^key-5f69d67f695b7bf76ee88531996c5224]: Reg. 40(2B)-(2D) inserted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 5(b)

[^key-5fd2dbdec3e833775d0fb27bd0d4fbbf]: Words in reg. 89 inserted (1.1.1998) by The Value Added Tax (Amendment) (No. 5) Regulations 1997 (S.I. 1997/2887), regs. 1, 3

[^key-604c72f766d3526b20f40db3ab6bb09c]: Words in reg. 43G(2)(f) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 8(2)(b)

[^key-607d8bf90c4118f5f8dd88e7c031d326]: Pt. 19C inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 7

[^key-608e84dd620a6b5d6b424bd764eeb6ea]: Words in reg. 6(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 7(a)(iv)

[^key-60b31713974cf343a6bfa2a287addf03]: Reg. 40A inserted (1.6.1996) by The Value Added Tax (Amendment) (No. 2) Regulations 1996 (S.I. 1996/1198), regs. 1, 3

[^key-616e91e0abd45b86f3ff6c9a11b6e9b1]: Words in reg. 83 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 28

[^key-61a92fadd658240028b42af5c19eae06]: Words in reg. 112(2) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 10(a)

[^key-61c23273c7a017476b466b6348fa6cf7]: Words 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)(i)

[^key-61ca8a2ea94e6202c60b1670752d67b7]: Words in reg. 25(4)(b) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 13(b)

[^key-6248cd55d0d3529b89039d2ca6049c1c]: Words in reg. 129(1)(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, 70(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-634871ee2d87048e491a0552109cd615]: Words in Sch. 1A para. 4(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, 90(c)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-635cc3d73147893a69184229080626c0]: Words in reg. 43H(b) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 9(b)

[^key-636ee12cc8641a6fa594e2b683565f11]: Reg. 32 in force at 20.10.1995, see reg. 1

[^key-6402998c1111fe90b94fb82bfa5061dc]: Words in reg. 25A(10)(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-6412548f55e512f18f526b52622dbdcd]: Words in reg. 55C(1) substituted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 5(a)

[^key-6425b56a5e56652f0536e614e65d0539]: Words in reg. 19 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 23(a)

[^key-6469ca9891150a78b46266aee89f02dc]: Word in reg. 14(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, 35(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-6485616c15b2c22550fca634b3ef87ca]: Words in reg. 14(2)(e) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 20

[^key-64c04f230ec96054ac5b7e9a20077a2b]: Reg. 101(6) inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 7(b)

[^key-64f36cf513cdb417fddeb49afd0646b9]: Reg. 102(5)-(8) added (1.4.2005) by The Value Added Tax (Amendment) Regulations 2005 (S.I. 2005/762), regs. 1(1), 4

[^key-650e543f376891ca141d2cb29356544f]: Words in reg. 39(2) omitted (31.12.2020) by virtue of S.I. 2019/60, reg. 12(4)(a) (as substituted by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 20(4)(b); S.I. 2020/1641, reg. 2, Sch.)

[^key-6510caadaad47e0f3fb721395432607a]: 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)(ii)

[^key-660067e6a56754a57d4920adc13a75b8]: Reg. 145J(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, 78 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-664494d581ad3b854d99cd9dcafd4722]: Reg. 5(3)(fa)(fb) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 16(c)(iii)

[^key-66765dff7ac02d6ab6c893b1287607e1]: Reg. 55N(1)(2) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(4)

[^key-66da38548708d223555dfe52727912fe]: Word in reg. 116(3)(a) substituted (1.1.1996) by The Value Added Tax (Amendment) Regulations 1995 (S.I. 1995/3147), regs. 1, 5(a)

[^key-67242bf1af0d9de11e702ffdd86b617c]: Words in reg. 38(3) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(b)(ii)

[^key-679191a8a56a0c291508d3c1b2d3bd75]: Reg. 204 in force at 20.10.1995, see reg. 1

[^key-681861b859137c0fe7be730b4fb7e0df]: Reg. 131 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(5)

[^key-687c4d3ce7a24ce99d396c0053e2f742]: Reg. 31AA 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, 6

[^key-699d26bd625da830bd007c84cdf60290]: Words in reg. 205 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 51

[^key-69ddf66b3a69e6d0c9d85b4df3a3f1f5]: Word in reg. 99(1)(a) 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), 3 (with reg. 1(2))

[^key-6aa82e6bc0cdfb3fc0e99470ccebffca]: Words in reg. 165 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, 65(c); S.I. 2020/1641, reg. 2, Sch.

[^key-6ac0b1d214e257b6a0dcf9985bd934c9]: Words in reg. 55D 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), 4

[^key-6b03a46130f462bb0f7dcb4faa1e82ab]: Pt. 19 modified (except reg. 171) (temp.) (27.7.1999 until 1.12.1999, see S.I. 1999/3029, reg. 5) by Finance Act 1999 (c. 16), s. 15(4)(5)

[^key-6b23bbcc7efe9397be747dc5bdd822e9]: Words in reg. 129(1)(b) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 40

[^key-6c09cd00dce37feb43deb786c0f1f34f]: Words in reg. 43G(2)(c) 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), 8(b)

[^key-6c53e42d42e38678fec989b95b81c80f]: Words in reg. 16A 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, 37 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-6c5e987871ee9a3140304a81e83617e9]: Reg. 25A(2A) 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(c)

[^key-6d6aa69a0cd4cdaa19f9b3ba1f3516ad]: Words in reg. 165 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, 65(a); S.I. 2020/1641, reg. 2, Sch.

[^key-6dd028f8ad65e42f804ca99d66e7cdaa]: Reg. 38(8) inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 8(e) (with reg. 2)

[^key-6dd4cad6555bf918416faf70a9325fb0]: Words in reg. 55B(1)(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), 17

[^key-6e3fe372b8eb13f6154dfc4956d083dc]: Words in reg. 117(8) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(3)(a)

[^key-6e4196956702d64e6af8eecf751855f1]: Words in reg. 165A(1) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 10(a)(ii)

[^key-6e6f900b1aa7469d15c2e81d62085d2c]: Reg. 16 in force at 20.10.1995, see reg. 1

[^key-6e769295aeabb1402db84499f462f94f]: Words in reg. 99(1)(c)-(e) inserted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 6

[^key-6f448ec98873fbec9dfeb11664bd92a7]: Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13

[^key-6f6ddf1b36b66078638699a380086472]: 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(a) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-70100da73668d0198b6feae291147cbe]: Reg. 13A inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 5

[^key-7045fee6f5a6fe32f17c9a53777f4758]: Reg. 27 in force at 20.10.1995, see reg. 1

[^key-70487689607866ecdda59e05d9c9f2eb]: Words in reg. 22(5)(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, 39(c) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-70c99a25c06f9160ae8618f6a50588b6]: Reg. 34(1A)(1B) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 5(b)

[^key-70cb9bd66a020c1ae45762fc5e3881ae]: Reg. 55KA 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), 7

[^key-712244329209785a40950d01a2123b7c]: Reg. 113 substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 11 (with reg. 1(3))

[^key-720cce033875de94165ecd3378e1451d]: Reg. 62 substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 7

[^key-721765bb5fd91f8bbf2283e13f836832]: Reg. 81 in force at 20.10.1995, see reg. 1

[^key-7240e7559b68df0abb4a45a2492d777c]: Reg. 213 in force at 20.10.1995, see reg. 1

[^key-72d44d5888e2ddf6a4d8203ff99801eb]: Word in reg. 6(3)(a) substituted (22.7.2004) by The Value Added Tax (Amendment) (No. 3) Regulations 2004 (S.I. 2004/1675), regs. 1(1), 3

[^key-72e3fd861bcf7d24b5efc6aa80980e8e]: Words in reg. 38(2) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 5(d)

[^key-72e5a81656ddb09797c90e7e8932ef7a]: Word in reg. 38A heading 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, 37; S.I. 2020/1641, reg. 2, Sch.

[^key-73e3386737aee2830736bcbdaa44911b]: Reg. 25A(15A) inserted (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, 9

[^key-74337c76ddd59b8964239dd5ddaefe75]: Regs. 184KA, 184KB inserted (1.1.2023) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(2), 6(3)

[^key-74705fa192d8463d9b913aad66b2ba8e]: Words in reg. 172H(1) substituted (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(2)

[^key-7485b592cc63b73f0d40f60c4f1d4a58]: Reg. 127 omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 11

[^key-749d911de0c247b3f4f509c0736f9d65]: Words in reg. 171(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, 69(a); S.I. 2020/1641, reg. 2, Sch.

[^key-74a8507cb74f5f77de9acca548e5af8b]: Reg. 194 in force at 20.10.1995, see reg. 1

[^key-74dea722eefc6ba0f481261c94955b21]: Words in reg. 155(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, 85(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-750bcb27177f92a880d227133ab6d81b]: Reg. 172 in force at 20.10.1995, see reg. 1

[^key-7532681a1b99312d51635a94a9cec5a1]: Reg. 171A 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-753db2ec8002eea7aac9ce08a14690f6]: Reg. 105A inserted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 6

[^key-7567f8d67bbaba3acec86a3116b75c30]: Words in reg. 84(5)(e) substituted (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), regs. 1, 3

[^key-75724148b07cd3bf96c5914036d87531]: Words in reg. 101(2)(a) 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(a)

[^key-757cf682180c34d5fe02f13cbf427c59]: Words in reg. 55H(1) 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(a)

[^key-758c9cd9f0d3a7249cfce0bbdec0de8d]: Words in reg. 43C(f) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 5(b)

[^key-759b74d82b8780fdb2732631520211b9]: Regs. 31A-31C inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 4

[^key-75a596eb9bcf7cea19a453e404e3cac9]: Reg. 71 renumbered as reg. 71(1) (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 9(c)

[^key-7614e619ec5d5f329ace30a8136ed9c7]: Words in reg. 10(3) substituted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(2)

[^key-76288096b63dfeb9234b1656ebc5de79]: Reg. 126(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, 68(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-76cee81cf7890a7b11edf8c3eab1a711]: Words in reg. 15 inserted (1.7.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 3(a)

[^key-771f31381eb5be7d235ed05da636e232]: Reg. 64 substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 9

[^key-7761ea5de4205a964978d8783a0ff37b]: Reg. 2 in force at 20.10.1995, see reg. 1

[^key-779120fa2cbe237d0abf3625bd79d03f]: Reg. 120 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(5) (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-77d576bc573ee50c7ce1964ed98e4dad]: Words in reg. 22(6) 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(d) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-785dc0ae3777784a5e7057a9218ad1f3]: Reg. 146 in force at 20.10.1995, see reg. 1