The Value Added Tax Regulations 1995

[^key-9cfcd90665b42db21dc2c40775e460db]: Word in reg. 6(3)(d) omitted (1.9.2007 with effect in relation to transfers of going concerns pursuant to contracts entered into on or after that date) by virtue of The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(b), 4(c)

[^key-9d0c64a722bc22df040babbac37e6bfe]: Reg. 28 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(a) (with reg. 4); S.I. 2020/1641, reg. 2, Sch.

[^key-9d491614ad8fd3c2cc8d19be3969784b]: Words in reg. 89 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 31

[^key-9d52ee6404f2111be1d20bf8a065595b]: Reg. 129(2) 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-9d55205841a5cdb34b6b6493d62ea4b6]: Reg. 117(3) omitted (1.4.1999) by virtue of The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 10(1)

[^key-9dc25fe3e47242fb929fb0eaf8b796f0]: Words in reg. 148 substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 6(2)(a) (with reg. 6(3))

[^key-9dcdae12ce1b6215b61b0c4b33dd508f]: Words in reg. 111(3B) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(c)(ii)

[^key-9df21b0ec9c1cfbd13986ad6109c0716]: Reg. 28 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(a) (with reg. 4)

[^key-9e503fa11d13eb05a9af226d994f7af4]: Reg. 111(3A)(3B) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 7(e)

[^key-9ecda29c1b36cb197bbcbb0f5fc30fed]: Words in reg. 111(3B) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(c)(i)

[^key-9eeba0a511d00ee5652b8076fed65142]: Words in reg. 148A(9)(g)(i) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 50(a)(ii)

[^key-9f0284c52bf0ba0f9f9e84ea454d06f6]: Words in reg. 101(4) substituted (1.4.2005) by The Value Added Tax (Amendment) Regulations 2005 (S.I. 2005/762), regs. 1(1), 3(1) (with reg. 1(2))

[^key-9f46b89e7439418f89839a20fe86e8b5]: Words in reg. 126 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, 68(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-9ff9d3a63f951ea74a39430fd222c5c7]: Reg. 121B 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(8) (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-a03c5585ff44f8fb2f5929420454e7ea]: Words in reg. 25A(15) 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(f)

[^key-a06f94f78097cba78ec027673f417f59]: Words in reg. 109A(1)(b) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 37

[^key-a0e4f845692cf672139e37101912f53f]: Reg. 43H omitted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 9

[^key-a12b2e3650e3c28bcb4e04a6d80469db]: Words in reg. 110(5) inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 8

[^key-a15f8b351f5c5f798a0005f3c593f644]: Reg. 13A(5) 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. 21(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-a26e67a3acd9d08b8ff4712989501363]: Reg. 122 omitted (31.12.2020) by virtue of 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(6) (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-a27ba42ea5d41bd50bced59e53184755]: Reg. 71 in force at 20.10.1995, see reg. 1

[^key-a2a59c649a5e9e983d183bc2a8b89523]: Reg. 197 in force at 20.10.1995, see reg. 1

[^key-a2f66a24ffbea9e5d3551b8b3f860fad]: Words in reg. 112(3) substituted (2.3.2011) by The Value Added Tax (Amendment) Regulations 2011 (S.I. 2011/254), regs. 1(1), 3(a) (with reg. 1(2))

[^key-a325ee8026ce698dece38d38689ffab8]: Words in reg. 103B(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), 7 (with reg. 1(2))

[^key-a34bc6da0969731d7dc4a3aa5b154c91]: Reg. 94 in force at 20.10.1995, see reg. 1

[^key-a36aa2a6bfb486d0b77a737245cb9bb1]: 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)(a)

[^key-a381729c27445dfa908cc5d33f0e23cc]: 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)(ii)

[^key-a38826ffda900927487edeba4fa7c473]: Words in reg. 101(4) 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(j) (with reg. 1(2))

[^key-a3fc17ed9c5f8121c8bfe0000d24b48c]: 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)(v) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-a41b0734382237cbbb81971d69c4c57a]: Reg. 40 substituted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 9

[^key-a4380b9ae7e4590f2180590515b66761]: Reg. 32(3)(baa) 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-a4e577cee1f8d80c065404e95d462481]: Words in reg. 185(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 73(b); S.I. 2020/1641, reg. 2, Sch.

[^key-a5897b6eed00d6aec5c28cbf9bf572b6]: Words in reg. 115(1) substituted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 6(a)

[^key-a5df3f05f637e4f264c12468fc3ba082]: Words in reg. 103 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), 6 (with reg. 1(2))

[^key-a60e85c4a38788cdfefcf19c7959da6d]: Word in reg. 25A(12)(a) substituted (1.4.2010) by The Value Added Tax (Amendment) Regulations 2010 (S.I. 2010/559), regs. 1, 3(a)

[^key-a6c4071b4edfc24ae973c8ae8387b25f]: Words in reg. 93(15) inserted (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), regs. 1, 4

[^key-a6d232dd30458e69a7ce673b28900bc1]: Reg. 14(1)(m) added (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 7(d)

[^key-a6e54e0bde43a909ca80f30c629cd94b]: Reg. 103(1A) inserted (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(c)

[^key-a72101b1e03903c2bde070b3c2e6f797]: Words in reg. 101(2)(d) 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(d)(i) (with reg. 1(2))

[^key-a734cac082909900aa4be4534115d7be]: Reg. 202 in force at 20.10.1995, see reg. 1

[^key-a74a2ab211b2a9064dd0017b2c8322e9]: Words in reg. 115(7) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 8(a)

[^key-a74f347c24c5e3f89b7ffb688d5af445]: Word in reg. 25A(6) 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, 6(a)

[^key-a75794bb5cae9e176fe2f59ba3b13586]: Words in reg. 5(3) omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(c)

[^key-a791fc3a1547e58a5b30b48fb4dc663f]: Reg. 67 in force at 20.10.1995, see reg. 1

[^key-a8172e157921e6095dcabdb4aeb8f7f6]: Words in reg. 14(2)(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, 35(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-a83839d6f804d5551f72167c9751c0ca]: Words in reg. 12 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 18(a)

[^key-a857b0d011469a3c3be256749071f409]: Words in reg. 170(1) substituted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 4

[^key-a8927acc722c43c389f8391b4e5d979f]: Words in reg. 90(5) substituted (18.3.1998) by The Value Added Tax (Amendment) (No. 2) Regulations 1998 (S.I. 1998/765), regs. 1, 2

[^key-a8d8364f92ddfda73357500dff8d2a33]: 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(f) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-a956e149934b8a16ab42db5aea6360d8]: Reg. 165A and heading inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 10

[^key-a96d34ac3f5457fdac2b47fe80b32316]: Words in reg. 38A heading inserted (1.11.2010) by The Value Added Tax (Amendment) (No. 2) Regulations 2010 (S.I. 2010/2240), regs. 1, 3(1)

[^key-a9c3d82c474acf2f945c45453b098176]: Reg. 31 in force at 20.10.1995, see reg. 1

[^key-aa16a58ecde46927b68dfb0fb01ffa0a]: Reg. 111(8) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(f)

[^key-aa206d9f356655327f9cc9a52aa87ac9]: Reg. 35 in force at 20.10.1995, see reg. 1

[^key-aa2cb045fa8d11a5c836b8605e729e9b]: Reg. 29 in force at 20.10.1995, see reg. 1

[^key-ab08e294ac7576bb744735e5234a19ad]: Reg. 16A inserted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(6)

[^key-aba4557bc4fe3ccc535a5ad7ccb4fc43]: Words in reg. 25A(19) 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, 12

[^key-abf1d413bf473d816cf94edfaee19fe3]: Words in reg. 87 heading inserted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 4 (with reg. 1(2))

[^key-ac6c63c17e3a9c961df133117998c857]: Words in reg. 5(2) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 16(b)

[^key-ac9374d6c7acef7b30b07123a48d1815]: Words in reg. 17 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(a)

[^key-acc013fc44288b9a19927db044aa7363]: Reg. 107(4) 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), 8(e) (with reg. 1(2))

[^key-acc3cd1d1f0d60e34c66c4293b3f2e11]: Words in reg. 99(1)(d)(i) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 35

[^key-acc8089ccf30a77447532eba4baf27c5]: Reg. 116(A2) inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 13(b)

[^key-accd3856b3d36192d8b5ce70d4d18185]: Words in reg. 97(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 33

[^key-acd4e36bd3ebb0b0e344a357d4f31e02]: Words in reg. 39(3) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 27(c)

[^key-ad3b11293d9e0acaac0e1df34908617f]: Reg. 82 modified (1.7.1997) by The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997 (S.I. 1997/1523), arts. 1, 4(1)

[^key-ad73d268302ebbe61408215a1688ed36]: Reg. 34 modified (with effect in accordance with reg. 58 of the amending S.I.) by S.I. 2019/60, reg. 7A (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 57)

[^key-ad7739d5a589a04490199a6312e897e4]: 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(b) (with art. 5)

[^key-ad936f37bb660aadb0dc9dde6a299052]: Words in reg. 115(3A) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(d)(i)

[^key-ade0425c628da2ff7ea1830036be3a05]: Reg. 84(5)(f)(g) inserted (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), regs. 1, 3

[^key-ade96dfc3a1d2c4b745a5e9303bf6432]: Pt. 15A inserted (1.11.2007) by The Value Added Tax (Amendment) (No. 7) Regulations 2007 (S.I. 2007/3099), regs. 1(2)(b), 4

[^key-ae1f2fe0430b1a1b329fb04804f80ce7]: Reg. 6 in force at 20.10.1995, see reg. 1

[^key-ae2e623c3e6e7b759eb81f3f9bd11626]: Reg. 55K Table substituted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 4

[^key-ae43cf4864e1995e237e120cc08488bd]: Pt. 4B inserted (1.4.2008) by The Value Added Tax (Amendment) Regulations 2008 (S.I. 2008/556), regs. 1, 2(2)

[^key-ae68582bace388502aa25aa9893632cb]: Reg. 114(5A)(5B) inserted (3.7.1997) by The Value Added Tax (Amendment) (No.3) Regulations 1997 (S.I. 1997/1614), regs. 1, 11(d)

[^key-af00d1430eb3e0760145692a10b852cd]: Pt. 16ZA 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, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-af3d1977364d6fb7dc90caa9d3b8e7b4]: Words in reg. 148A(9)(g) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 50(a)(i)

[^key-af6c10cf3225ef6ccc376cf73a0ecca9]: Words in reg. 90(1) inserted (1.1.1998) by The Value Added Tax (Amendment) (No. 5) Regulations 1997 (S.I. 1997/2887), regs. 1, 4

[^key-afbff033a28922f7fdd036fdeb436b36]: Reg. 117(4) 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-afeff8f06ffc4e041e57895844457c3a]: Reg. 199 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-affb81e5c2954da1c09cf6e8177c7652]: Words in reg. 112(3) substituted (2.3.2011) by The Value Added Tax (Amendment) Regulations 2011 (S.I. 2011/254), regs. 1(1), 3(b) (with reg. 1(2))

[^key-b01e3ecd6b948f6e5a9d98d150bf8ab9]: Reg. 145H(4)(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(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b03353664008aaf3c7ebe0e3efd2f986]: Words in reg. 34(3) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 15

[^key-b048730b10d4fd299c52ff679d70eef9]: Reg. 13(1ZA) 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, 34(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b0530f19180fb5244f4c20fd7dca3b72]: Reg. 103 in force at 20.10.1995, see reg. 1

[^key-b0994cb922ea08a4de3fa9a9596e1b75]: Reg. 145B(2) 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(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b0bfc4b2c295bd65461b5e0a0d394c3d]: Words in reg. 148 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 6(1) (with reg. 6(3))

[^key-b0c2d0f703543376740abee55bf98151]: Pt. 16B 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, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b0c5ae965f4461f1baf5322725edaadd]: Words in reg. 6(2) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 7(b)

[^key-b0d74cd7b94ec23c91ec14160d880397]: Words in reg. 55C(3) substituted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 5(b)

[^key-b131bd8e7776786b177a4dcdc22bc2b7]: Reg. 22ZZA 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, 40 (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b143714cc94c8b2814dae41bcc2efe14]: Words in reg. 115(6) inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 8(a)

[^key-b14db7ca75e228b1423aaa149594ab49]: Reg. 3 in force at 20.10.1995, see reg. 1

[^key-b18b527ae3239393ae3ed1a24cae913d]: Reg. 192 in force at 20.10.1995, see reg. 1

[^key-b19d9f9bf45c54c7a380fa809aaae0b4]: Words in reg. 19(2) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 23(b)

[^key-b1b6ff7047c2c850f0c8c5aea1217811]: Reg. 64A inserted (1.4.2004) by The Value Added Tax (Amendment) Regulations 2004 (S.I. 2004/767), regs. 1, 10

[^key-b1ef260cdf2e1c3f59a217b1082a3523]: Reg. 50(3) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 4(b)

[^key-b1f2a1aa0ce5afc76c1c990966387439]: Words in reg. 38A(3) inserted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 9(b) (with reg. 2)

[^key-b1f5085cf8c13b6fc5db6ad05c407fe3]: Words in reg. 6(4) 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), 5(a)

[^key-b23c23ce9856637d5c64fd70bb4e3365]: Reg. 190(1)(c) added (with effect in accordance with reg. 2(4) of the amending S.I.) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(4), 15

[^key-b24000072c972fe33f75cea3011c42e1]: Words in reg. 5(3) 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(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b246692ee16c7f352da2b971c7ca9d5f]: Reg. 93(16) inserted (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), regs. 1, 5

[^key-b2fdc76029b52bcd463368eac1d8bd09]: Words in reg. 25A(2) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 14(a)

[^key-b32807065ea423544beaf3ab24ced489]: Words in reg. 14(2)(g) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 8(c)

[^key-b39e5aac4fa9b638d6551326ceae0a71]: Words in reg. 34(3) substituted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 4(e)

[^key-b3d903334acde0b801f6c8cdd6d6529e]: Sch. 1A para. 3(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, 90(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b423750b8f4078979f50a1279ae7c107]: Reg. 10 in force at 20.10.1995, see reg. 1

[^key-b43fb06f96c19c562028ab23d8983191]: Words in reg. 111(2)(b) inserted (1.4.2009) by The Value Added Tax (Amendment) Regulations 2009 (S.I. 2009/586), regs. 1, 8(a)(i)

[^key-b481aba28d2961ecf420535557ddf146]: Reg. 105 omitted (with effect in accordance with reg. 1(3)(4) of the amending S.I.) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 4

[^key-b4a8aea6bd341763cf2b03af0308243c]: Reg. 212 revoked (1.7.1997) by The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997 (S.I. 1997/1431), reg. 1, Sch. 3

[^key-b4e052e8a70ce699ec740da388b45224]: Reg. 40(4)(5) inserted (22.7.2004) by The Value Added Tax (Amendment) (No. 3) Regulations 2004 (S.I. 2004/1675), regs. 1(1), 5

[^key-b5102f2bc72d89984708dbfcfc94c764]: Reg. 22(2)(a) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 10

[^key-b51715762a7e264107b6d6d0a2c48834]: Reg. 145G 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, 76 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b5245a078fc7c6982b3d87c160323432]: Sum in Reg. 55M(2) substituted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 5(c)

[^key-b58584e7456e77bba84bb925aa6d12fa]: 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)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b58ba9dee4caec7cb264fd7a289c5b7b]: Words in reg. 43B(a) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(b)

[^key-b5a0636fb3a3854c4eed5c986fa5e80a]: Reg. 25A(10)(c) 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(c)

[^key-b633a86bfaa980a3f7aa142445d14dd9]: Reg. 84(3)-(5) substituted for reg. 84(3)-(9) (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), 9

[^key-b6637a9eb8310014ece7b7b13a68cacb]: Reg. 68 in force at 20.10.1995, see reg. 1

[^key-b6bc2c58991355ed8ba0eae0c03252a1]: Reg. 118(a)(v) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 39(a)(ii)

[^key-b72d30d917f189c1fbb6285c5a928d87]: Reg. 102(2A) 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, 57(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b78667101d415795b51cd71429dddd8a]: Words in reg. 49 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), 3(b)

[^key-b792bcbb73d888cbb9ff6ebf6e866ce0]: Words in reg. 18 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 22(a)

[^key-b7a41f0fb0cf76254c0b444c8bb26686]: Reg. 14 in force at 20.10.1995, see reg. 1

[^key-b7c25457385630891fad19b6ac61271b]: Reg. 101(3)(g) 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, 56 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b7cb7f0e9cfb01ad85dc287d0c55ac9d]: Reg. 118(ca) 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(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b818410a00e5092b494a9696493433ba]: Word in reg. 29(2)(e) 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, 46(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b8194c67b5ada9f6a4720c93ca64af8a]: Reg. 13B inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 6

[^key-b86c86014f83ca455cf2ef385edf70e3]: Words in reg. 86(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 29

[^key-b89c4c8e80f0517ea5fc7f93ead29e67]: Reg. 56 in force at 20.10.1995, see reg. 1

[^key-b8c23555cd517b67258e2a01a298a04c]: Regs. 107A-107E 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, 7

[^key-b8e97c6aa52f21db99104786bacae897]: Word in reg. 99(1)(c)(ii) and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 16(a)

[^key-b8f2ed33a6b6375adbf73b2c53ef0292]: Word in reg. 25(1)(b) and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 13(a)

[^key-b8f74daf6aaffe7544bd76e2734c57d7]: Words in reg. 43(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, 52(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-b9531faaa1382f555a89437103d6710c]: Reg. 28 in force at 20.10.1995, see reg. 1

[^key-b9da5708fd37c198575e70c72b285460]: Words in reg. 38A(2) substituted (1.9.2019) by The Value Added Tax (Amendment) Regulations 2019 (S.I. 2019/1048), regs. 1, 9(a)(i) (with reg. 2)

[^key-baa217409aa1746c302907545ef320e0]: Reg. 66 in force at 20.10.1995, see reg. 1

[^key-bb075682071967d58e498efc02e57249]: Reg. 14(2)(h) and word inserted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 7(e)

[^key-bb153c626e8a2bf22b5c6c8fc3ae8e89]: Reg. 5 substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 4

[^key-bb47d853d2e3100cf400fa5ac58fc8aa]: Word 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)(bb) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-bb4fab83f5697e4aeda19dd986da33cc]: Reg. 171 in force at 20.10.1995, see reg. 1

[^key-bb82cde3c2617f346e03940f3123ce4c]: Words in reg. 115(3A) substituted (1.1.2011) by The Value Added Tax (Amendment) (No. 4) Regulations 2010 (S.I. 2010/3022), regs. 1(1), 13(d)(ii)

[^key-bbbda7cbfad377e8b5654f9de75839a1]: Reg. 200 in force at 20.10.1995, see reg. 1

[^key-bc39a94b06acabc7d020b48612ce2c9e]: Words in reg. 186 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, 87 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-bc3f55c5b3fa5ef03eacbc0a4990479d]: Words in reg. 22C(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, 43 (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch.

[^key-bc4fa03176e665985d17f31a5152203d]: Reg. A212 inserted (2.9.1996) by The Value Added Tax (Amendment) (No. 4) Regulations 1996 (S.I. 1996/2098), regs. 1, 3

[^key-bc5e59e92432715088ad71582d9f57b4]: Words in reg. 14(1)(h) substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 7(b)

[^key-bc6516c3371563db8af93ccbddb938ee]: Sch. 1 omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 27