The Value Added Tax Regulations 1995

[^key-7860fe840e8dbb2355ae1232b9e0f98e]: Sum in reg. 53(1)(b) substituted (1.4.2006) by The Value Added Tax (Amendment) Regulations 2006 (S.I. 2006/587), regs. 1(2), 3

[^key-786b1eccdd771234aa3607a6b20da09e]: Reg. 26 in force at 20.10.1995, see reg. 1

[^key-78fb6573e6591795b4f96901b7c472d5]: Words in reg. 116B(1) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 15(a)

[^key-7909594cfd4d76521cfcfb8d3eb76201]: Reg. 145H(2)(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, 77(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-79941756e179abe9a28bf87af90818e3]: Reg. 127 in force at 20.10.1995, see reg. 1

[^key-799aa2f999b127cf952b74f55a7ee2d3]: Word in reg. 191(1)(b)(i) 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, 75; S.I. 2020/1641, reg. 2, Sch.

[^key-79cf0d5ec5f96ae3e8fc813dc3fa814e]: Words in reg. 103 inserted (1.4.2007) by The Value Added Tax (Amendment) (No.2) Regulations 2007 (S.I. 2007/768), regs. 1, 10

[^key-79fda3f9e256aeffc41526de1514001a]: Reg. 99(1)(a) substituted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 6

[^key-7a0c1a87519a08d400d1540de74ad939]: Words in reg. 2(1) inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 4

[^key-7a31ec5d1d040ffcbb8328de8aae7438]: Reg. 196 in force at 20.10.1995, see reg. 1

[^key-7ab71062a9e18660a21ad714c3354fd8]: Words in reg. 194 inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 16(1) (with reg. 18)

[^key-7b62cfd6669df6a26cc3e98bf28c369e]: Words in reg. 166(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, 66; S.I. 2020/1641, reg. 2, Sch.

[^key-7ba6cf12e891a0418040908034491348]: Pt. 21 applied (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), 12; S.I. 2020/1641, reg. 2, Sch.

[^key-7bd8f49790c6b625c87617d908327836]: Reg. 43D 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), 6

[^key-7c65fb229f33e9a25c5ab0166838632e]: Reg. 111(2)(e) and word inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 9(b) (with reg. 1(4))

[^key-7cd32ca0a3de97ffccebe4eb0a3077f9]: Reg. 168 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(5) (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-7d42fcbe542ca9c77cf9c896a7dd943d]: Reg. 130 omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 6 (with reg. 1(2))

[^key-7d546d6ba21ebfd0d348ce84a9031ef6]: Word in reg. 206(1)(j) substituted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(4)(a)(ii)

[^key-7d98efb90b74aadca8413194facf56ba]: Reg. 25A(7) 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, 7

[^key-7e02a020ab197c280d021021738d78cc]: Words in reg. 103B(3)(a) 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, 58 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-7e19d391bdf1bce04e4770170f3fecd5]: Words in reg. 112(1) added (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 10

[^key-7eded697dd0ab7b5bfe77ba39fa3c076]: Word in reg. 129(1)(a)(iii) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(a)

[^key-7f1362858ae7f25413848497203fc3a8]: Reg. 29(3) 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(b) (with reg. 4)

[^key-7f5883484e0ba3f5b0db9fb6c7ce9b65]: Reg. 101(2)(e)-(g) 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(e) (with reg. 1(2))

[^key-7fb6e0ded7512cce5f0ab93fb1f5dcb9]: Word 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)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-7fc29176af7fc35f7396ef25ff9b3c77]: Reg. 172ZC inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 7

[^key-7fd40fddb5376ecb880bd6c343619925]: Words in reg. 114(3B) inserted (2.3.2011) by The Value Added Tax (Amendment) Regulations 2011 (S.I. 2011/254), regs. 1(1), 4(b) (with reg. 1(2))

[^key-7fdca411db15c44064f5bf5b1b0b7c2d]: Words in reg. 5(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(a)(ii)

[^key-7fe6fd78465db714a84a84880ea4fb0f]: Reg. 107(3) 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, 6

[^key-7fee26f13e97e5a63bcc96e390407eaf]: Words in reg. 147(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 49

[^key-8009009e27f83413b421a4b3aee80f8c]: Words in reg. 206(1)(h) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 52

[^key-807f2e4ca5a587a5d7eb2b70fb2743d3]: Words in reg. 86 heading inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 3(b) (with reg. 1(2))

[^key-814aa16b18ca4e687b050c732fb81878]: Word in reg. 184A substituted (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(2)

[^key-819c8c4a74f20a79e6cad21e2f023b1f]: Reg. 116O 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, 61 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-81dc9bf71200f4ee2c9d9963406b0d0f]: Sum in Reg. 55M(1)(a) substituted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 5(a)

[^key-81ddd63c5421647fcec17b64997df8e7]: Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2

[^key-81e1e018982fb13e004e1976eba6fed4]: 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(e) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8202945767843225e61a0e883d7b967b]: Reg. 57 in force at 20.10.1995, see reg. 1

[^key-821fbfccb0d9767515b5eea966b7d088]: Words in reg. 14(2)(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, 35(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-82b9178684874704c858748d2f112e08]: Words in reg. 5(2) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(b)(i)

[^key-831d54e5318373d889344f19703bb26e]: Words in reg. 118(a)(vi) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(iii)

[^key-83242d9f0dbabf5a9ab351954efdcd36]: Reg. 13(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, 34(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8327a9c5ed88c7adb936a041ed4f4f4e]: Words in reg. 2(1) substituted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 3

[^key-836fc5cdc413e1281eaac5cbc77bc131]: Reg. 21 renumbered as reg. 21(1) (22.7.2020) by Finance Act 2020 (c. 14), s. 80(8)(a)

[^key-837be832bc87896d5f86da7a571b5021]: Reg. 91 in force at 20.10.1995, see reg. 1

[^key-83913aac25d222afc04d05af90e30db9]: Reg. 102 in force at 20.10.1995, see reg. 1

[^key-83921c426e8e3f7635f4522a15a9ea06]: Reg. 198 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of 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(3)(a), 6(4)

[^key-83a99bd76e8e5e944b80c72647154425]: Reg. 154 in force at 20.10.1995, see reg. 1

[^key-83cccb4cf320359543a9ba344d5156c0]: Words in reg. 25A(18)(a) 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, 11

[^key-83f98c4be49b4d8b9c8a00f5e4980abb]: Pt. 20A 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-844e77a5a99c36055d81b847545a9043]: Words in reg. 39(1) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 27(a)

[^key-845cd4aab8f57040271d655ce83d2bb5]: Reg. 206 in force at 20.10.1995, see reg. 1

[^key-8490b18eb7c17f2a1b1abba0cd3e8698]: Words in reg. 43A substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 3(b)(ii)

[^key-8499b7381af52dfde00a10089c78cf98]: Words in reg. 55D substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(2)

[^key-84c539f9a7dd6bae1ef7c97c0db375cc]: Reg. 121A substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 5(7) (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-84cd02d01c6ab7b79bcb943111cf678b]: Words in reg. 99(1)(c)(ii) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 35

[^key-84e4ff626aa791a4041fcfe278ce88da]: Reg. 168(2)(e) and word added (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 13(b)

[^key-85016f37d4b83c6369ae946ba0ca3317]: 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(b); S.I. 2020/1641, reg. 2, Sch.

[^key-854c3d68a1ef41325856d4cb9e308bac]: Reg. 13(1C) 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. 20 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-856e93bb522fcccbf0d3c639dbbeda56]: Reg. 18 in force at 20.10.1995, see reg. 1

[^key-85cb1e1bc26164b5b8c05d774b63f7dc]: Words in Sch. 1A para. 1(f) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(a)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-85d283b12f40e3c80aea4b74bce61910]: Words in reg. 6(1)(b) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 7(a)(i)

[^key-85d963b2f9fc9466dd47e7c8854dbd4d]: Reg. 29(1A) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 4(b)

[^key-8646db721cb6851cad491c6cf8d1c4c2]: Reg. 42(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, 51 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-86852871dd5587994cbc727a3d1bb16e]: Words in reg. 43B(b) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(c)

[^key-86ef5cb65a9ce7e0bea2c350342de52d]: Word in reg. 25A(12)(b) omitted (1.4.2010) by virtue of The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 3(b)

[^key-871b0d5f0d6eddae3d93f62d508bd15c]: Reg. 32(3)(baa) 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(c) (with reg. 4); S.I. 2020/1641, reg. 2, Sch.

[^key-87d9baed0a56a2f1c1da7e3e38d3afdf]: Words in reg. 94 substituted (1.7.1997) by The Value Added Tax (Amendment) (No. 2) Regulations 1997 (S.I. 1997/1525), regs. 1, 5

[^key-87e8b73399c3c80bd9a4c2f9b5548d7c]: Reg. 33 in force at 20.10.1995, see reg. 1

[^key-880a4f0bee44abd57d00750ef145819a]: Words in reg. 43H(a) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 9(a)

[^key-8811a68e1dc955d9afcd1aa0bab605c3]: Words in reg. 29(1) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 3(a)

[^key-88894fa0d96f30513f5acce0367d8245]: Words in reg. 5(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(a)(iii)

[^key-88b7262c266db6e5cecaa17a312eddf1]: Reg. 202 renumbered as reg. 202(1) (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(2)(a)

[^key-88cf9adece4c1a40c60b30ef7f5cfb70]: Reg. 107(1)(a)-(g) substituted for (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(c) (with reg. 1(2))

[^key-8925f8640d07efeab3cc6abe9dc4dbb0]: Word in reg. 25A(21) 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, 13

[^key-89476dc007e037cfa3fecf2795229ff7]: 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(b)

[^key-8999643d16ebd635151dea4172e81896]: Reg. 103(2)(3) omitted (3.12.2004) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 7

[^key-89d2775b9c71d30af666e996479776df]: Reg. 55L(1)(a)(ii) omitted (1.4.2009) by virtue of The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 6(a)

[^key-89dac92ba3186d61ca0f2b161350bb1d]: Reg. 103B inserted (with effect in accordance with reg. 2(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 8

[^key-89fbe22a792f1b76dffed07b221fc0bf]: Words in reg. 43C(a) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(a)

[^key-8a10673c9c577605c852f5822220e380]: Reg. 14(5) omitted (1.10.2007) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(f)

[^key-8a245d6f6ab13ac2e041eace34fb6ba3]: Words in reg. 25A(14) 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-8a2efe1f6818c9dbf859181af68c97c5]: Words in reg. 101(5) 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(k) (with reg. 1(2))

[^key-8a9a438c5a9b393be114dd07922f9817]: Reg. 99(1A) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 5

[^key-8af912fb646594d27e15177229a9c84b]: Words in reg. 6(1)(d) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 7(a)(iii)

[^key-8b828b7fa0d4e30dae1bc36ab3631119]: Reg. 118 in force at 20.10.1995, see reg. 1

[^key-8b859750c9e235aeab145d10f4f05083]: Reg. 25A(3) 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, 4

[^key-8b85bb121079865bc8cf0ee8a0d135df]: Regs. 73, 74 revoked (1.11.1997) by The Value Added Tax (Amendment) (No. 4) Regulations 1997 (S.I. 1997/2437), regs. 1, 2

[^key-8b9dc6795fa851a99f9f3c73ee535e66]: Sum in reg. 34(3) substituted (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-8bbc1f58df4076bf8735f30934c0ba11]: Reg. 147 in force at 20.10.1995, see reg. 1

[^key-8c7331638982a1a7405aec1d8c003a53]: Words in reg. 117(8) 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, 62(1)(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8c8efcf65a8c056865a8de5309c1b9bf]: Reg. 165 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(2) (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-8ca2a5eed04c427c3e0091a079ee6d2f]: Reg. 109A 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, 59 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8cd521d88ed4361f7643718f301d64e0]: Reg. 133 in force at 20.10.1995, see reg. 1

[^key-8cdb01a251b94b9bb8453a384fe57a46]: Words in reg. 145B(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 18

[^key-8cdcaf2e058c0a8eb64ecf10921112ff]: Word in reg. 206(1)(f) and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 25

[^key-8ced83565c553e6653cecaf0abf892ae]: Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.

[^key-8cf2cfe10cfe1bcab5d4152710092d62]: Words in reg. 133(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, 73(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8d0b5dc4d082a10d143565d97a87c5f5]: Reg. 185 in force at 20.10.1995, see reg. 1

[^key-8d1cf1d143df5e0d96843749f4c186c5]: Reg. 9 in force at 20.10.1995, see reg. 1

[^key-8d60b54e7456e212199342c74a1879e3]: Reg. 150 in force at 20.10.1995, see reg. 1

[^key-8d79a9c73c6ef15df07d146dd1fe537a]: Sum in Reg. 31A(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 32; S.I. 2020/1641, reg. 2, Sch.

[^key-8da3364fca8c86d1b755556ad4efdd78]: Words in reg. 155 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, 85(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8e9839ccd30834b594507577e4967abb]: Words in reg. 171(5) inserted (11.12.2003) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(a), 22

[^key-8ed30b14d01372e1cc1dbb2ce64523b7]: Words in reg. 9(2) inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 5

[^key-8edddf0cabdbbe50f242724189bc378b]: Reg. 148A(4A) 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(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-8f5e3f2f9a8c60f14d074c7f35ad8406]: Reg. 59 in force at 20.10.1995, see reg. 1

[^key-8f5f656eb7338898eebbff001028ab1f]: Words in reg. 13A(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. 3 para. 21(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-8f7fb722a4c624c4444c812193f2a116]: Word in reg. 24 substituted (1.7.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 4

[^key-8f8ac4678515f4a84e0c2c3deb5eaa68]: Words in reg. 114(5) substituted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 11(c)

[^key-8fe58ada0fca8b2d0a4fe8777895c249]: Reg. 38(1B) omitted (1.4.2009) by virtue of The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 5(c)

[^key-903b646e7f1ccc65567970d15f18f44d]: Regulations 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(7) (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-903caba2ac7a4e82977175e9a37afbd0]: Words in reg. 102(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), 5 (with reg. 1(2))

[^key-904599d874af683cfa877224da94e8ba]: Reg. 7 in force at 20.10.1995, see reg. 1

[^key-904d528af5e149b9c469a661c39057a7]: Reg. 168 in force at 20.10.1995, see reg. 1

[^key-90ac6966663a63166abdc4e7f98f06d8]: Reg. 96 in force at 20.10.1995, see reg. 1

[^key-90bdc70398d7160653d8d7fcfff1d76a]: Words in reg. 11 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 17(a)

[^key-912a09f001c292edf35567267c28315a]: Regs. 172A, 172B inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 15

[^key-916a84309b435e29abdc76a1b9d5d17a]: Reg. 55H(2)(c) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Amendment) Regulations 2017 (S.I. 2017/295), regs. 1(1), 5(b)(ii)

[^key-9177c50adb544b8dc78e8521672cb799]: Words in reg. 147(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, 81 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-9187c4a9ec8cd214377f13ca4aceea94]: Words in reg. 146 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 48

[^key-91f4925b98495d5b7bfa3ed28f042b95]: Reg. 191 in force at 20.10.1995, see reg. 1

[^key-91f58c7a427746f6efbeddb591544891]: Words in reg. 99(1)(e) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 35

[^key-92111a7094c29ffe8e0538311c6b407d]: Reg. 40(1)(aa) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(d)

[^key-927ce6ccb34b3a214fda5ba89c2c7b86]: Reg. 202(2) inserted (1.1.2021) by The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(2)(c)

[^key-9319b438421097a88634fa6d3e29a813]: Reg. 108 in force at 20.10.1995, see reg. 1

[^key-9324c83dfb9de63b05c329cd4c3e2b53]: Words in reg. 29(2)(f) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 26

[^key-93550b3e6836174f4c7464892dd4700a]: Reg. 75 in force at 20.10.1995, see reg. 1

[^key-937b2550a605815f522f7442fcd914aa]: Reg. 189 in force at 20.10.1995, see reg. 1

[^key-93ae98ed7675c85f7a4df7434244ce37]: Words in reg. 43C substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 5(a)

[^key-93db5359025f7ef712ede47255474f24]: Reg. 117(5)(6) omitted (1.3.1996) by virtue of The Value Added Tax (Amendment) Regulations 1996 (S.I. 1996/210), regs. 1, 9

[^key-94a076917cf9476adeaeb77fc89a6a9c]: Reg. 31(1)(j)(k) inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 11

[^key-951527bec10c747894767de771812245]: Word in reg. 204(c) omitted (1.1.2021) by virtue of The Value Added Tax (Amendment) Regulations 2020 (S.I. 2020/1384), regs. 1, 2(3)(a)

[^key-9552266ce31fed1317e1c3a4202d2d84]: Words in reg. 25A(3) substituted (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(d)

[^key-955fa851063b2046c9ed320252c6622c]: Reg. 203 in force at 20.10.1995, see reg. 1

[^key-957fdf8a87cae1a6cec849beb4b2e283]: Words in reg. 97(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, 54(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-962ac0863fd40a2b50c414e44866c397]: Reg. 115 in force at 20.10.1995, see reg. 1

[^key-9637afb87fe22ece1edc2b6dd438aab8]: Words in reg. 14(2)(a) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 8(b)

[^key-97021ec904e8ef0549fb17510fb71a01]: Reg. 102ZA inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 6

[^key-978922f4817944f346c54a2928bcc2c8]: 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)(iii)

[^key-97f50da3eaa65ad91b1efbddb46f7d26]: Words in reg. 111(3) substituted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(d)

[^key-986352fa29536cd76eadbbc3c810d90f]: Reg. 38A inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 4(c)

[^key-987f27307af3bf281cd0f08bd61d1571]: Reg. 165 in force at 20.10.1995, see reg. 1

[^key-98fe85d726b17e741372b3af9830d511]: Word in reg. 205 and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 24

[^key-99415c80d05dc0563cf6b5f82d31ccc4]: Reg. 100 in force at 20.10.1995, see reg. 1

[^key-99f6c2bc26eb7fe1652c3572e36f772a]: Reg. 38(5) substituted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 8(b) (with reg. 2)

[^key-99ff09c27dcfd834a7aa36329011a633]: Reg. 165A(4) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 10(b)

[^key-9a36d9ea4b7904b7f9a2fb74d9712bec]: Words in reg. 25A(15) 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, 8(a)

[^key-9aa3548b7b529af26e58abef4a3555cb]: Words in reg. 43(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, 52(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-9ac73d426390b263cfa399ee69528ef5]: Reg. 201 in force at 20.10.1995, see reg. 1

[^key-9b294c00e3fd921e8455e9e69dfad539]: Words in reg. 133(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, 73(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-9baccd1a916cc2568b077b5504c6ad0b]: Words in reg. 111(3) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(c)

[^key-9cc035de5ce1995623062ed806932cec]: Reg. 166 in force at 20.10.1995, see reg. 1

[^key-9cf1409b53e8e782c6297469bdaaf0e0]: Reg. 10(5)(f) inserted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(4)(b)