The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

[^c24395451]: Section 50A was inserted by the Finance Act 1995 (c. 4) and amended by paragraph 52 of Schedule 8 to TCTA, but see paragraph 26 of Schedule 9ZA to VATA.

[^c24395461]: Part 16A was inserted by S.I. 1996/1250, and amended by S.I. 2005/2231, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and some are omitted by this instrument – see Part 3.

[^c24395471]: Schedule 9ZA was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^c24395481]: Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to TPTPA.

[^c24395491]: Inserted by S.I. 1996/1250 and amended by S.I. 2019/59. The amendments made by the latter instrument are not yet in force and some of its amendments are omitted by this instrument.

[^c24395501]: S.I. 1996/1255.

[^c24395511]: Regulations 146 to 148 are omitted by S.I. 2019/59 but the amendment made by that instrument is not in force and is omitted by this instrument.

[^c24395521]: Inserted by paragraph 2 of Schedule 2 to TPTPA.

[^c24395531]: Inserted by S.I. 2013/701 and amended by S.I. 2001/574, 2014/548 and 2019/59. The amendment made by the last-named instrument is not yet in force and is omitted by this instrument.

[^c24395541]: Paragraph 2(5E) was inserted by paragraph 97(2)(f) of Schedule 8 to TCTA.

[^c24395551]: Inserted by paragraph 2 of Schedule 2 to TPTPA.

[^c24395561]: Regulations 149 to 155 are omitted by S.I. 2019/59 but that provision is not in force and is omitted by this instrument.

[^c24395571]: Relevantly amended by S.I. 2009/3241, 2014/2430 and 2019/59. S.I. 2020/1495 contains transitional provisions following the omission of Part 20 by S.I. 2019/59. These two instruments are not yet in force.

[^c24395581]: S.I. 2020/1546.

[^c24395591]: Part 21 was amended by S.I. 2004/3140, 2009/3241, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force.

[^c24395601]: Inserted by this instrument.

[^c24395611]: Part 23 was amended by S.I. 2009/1967 and 2012/1899.

[^c24395621]: Paragraph 18A was inserted into Schedule 9ZA by S.I. 2020/1544. Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA.

[^c24395631]: Inserted by S.I. 1996/1250 and amended by S.I. 2019/59. The amendments made by the latter instrument are not yet in force and some of its provisions are omitted by this instrument.

[^c24395641]: S.I. 1999/3121; amended by S.I. 2018/1328, 2019/175 and 2019/408. The two last-named instruments are not yet in force and are revoked by this instrument.

[^c24395651]: S.I. 2002/1935; revoked by S.I. 2019/59. The provision revoking S.I. 2002/1935 has not been commenced and is now omitted by this instrument.

[^c24395661]: S.I. 2004/3148; relevantly amended by S.I. 2009/215 and 2019/1507.

[^c24395671]: S.I. 2010/2925; revoked by S.I. 2019/59 but that revocation is not in force and is omitted by this instrument.

[^c24395681]: Paragraph 6(1) of Schedule 4 to VATA was repealed by paragraph 88(3) of Schedule 8 to TCTA and re-enacted with modifications in paragraph 30 of Schedule 9ZB to VATA, inserted by paragraph 2 of Schedule 2 to TPTPA. By virtue of section 3(4)(a) of TPTPA, a reference to the repealed provision is to be construed as a reference to the re-enacted provision.

[^c24395691]: S.I. 2014/1458; amended by S.I. 2019/59. The amendments made by this instrument are not yet in force and are, in part, revoked by this instrument.

[^c24395701]: S.I. 2019/59, amended by S.I. 2020/1495. Neither of these instruments is yet in force.

[^c24395711]: S.I. 2004/3148; relevant amending instruments are S.I. 2010/2923, 2019/59 and 2020/1495. It is also amended by Schedule 2 to TPTPA and this instrument.

[^c24395721]: S.I. 2019/60, relevantly amended by S.I. 2020/1495.

[^c24395731]: The definition does not include VAT chargeable on movements of goods between Northern Ireland and Great Britain and vice versa as provided for in paragraph 3(2) and (4) of Schedule 9ZB to VATA.

[^c24395741]: Schedule 9ZC was inserted by Schedule 3 to TPTPA.

[^c24395751]: S.I. 2019/91. This instrument is not yet in force.

[^c24395761]: S.I. 2019/513; amended by S.I. 2019/1214, 2020/1495 and Schedule 2 to TPTPA. S.I. 2019/513 is not yet fully in force. S.I. 2020/1495 is also not yet in force.

[^c24395771]: S.I. 2019/175.

[^c24395781]: S.I. 2019/408.

[^c24395791]: S.I. 2019/60. These Regulations are not yet in force.

[^c24395801]: 1994 c. 23; for relevant amendments see footnotes below.

[^c24395811]: Section 12 of VATA was amended by section 26 of, and paragraph 3 of Schedule 3 to, the Finance Act 1996 (c. 8) and is omitted by section 43 of, and paragraph 11 of Schedule 8 to, TCTA. The omission is not yet in force.

[^c24395821]: Part 3 of TCTA (value added tax) is not yet fully in force.

[^c24395831]: Section 25 of VATA was amended by section 43 of, and paragraph 25 of Schedule 8 to, TCTA. The amendment is not yet in force.

[^c24395841]: Section 14 of VATA is omitted by section 43 of, and paragraph 11 of Schedule 8 to, TCTA. The omission is not yet in force.

[^c24395851]: Section 6 of VATA was amended by section 26 of, and paragraph 1 of Schedule 3 to, the Finance Act 1996; section 22 of the Finance Act 1998 (c. 36); sections 24 and 141 of, and Schedule 40 to, the Finance Act 2002 (c. 23); section 76 of, and paragraph 2 of Schedule 36 to, the Finance Act 2009 (c. 10); and section 43 of, and paragraph 6 of Schedule 8 to, the TCTA. The latter amendment is not yet in force.

[^c24395861]: S.I. 1992/3122; relevant amending instruments are S.I. 1995/1269, 1995/1667, 1997/1615, 1998/759, 1999/2832, 2001/3754, 2002/1502, 2006/874 and 2019/59. The amendments made by the last-named instrument are not yet in force and are partly omitted by this instrument.

[^c24395871]: S.I. 1992/3132. Revoked by S.I. 2019/59. The provision revoking S.I. 1992/3132 has not been commenced and is now omitted by this instrument.

[^c24395881]: S.I.1992/3222. amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217, 2011/1071 and 2019/59. The amendment made by the last-named instrument is not yet in force.

[^c24395891]: S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 1998/760, 2001/3753, 2002/1503, 2006/2187 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

[^c24395901]: S.I. 1995/2518. A new regulation 121D is substituted by regulation 67 of this instrument.

[^c24395911]: Regulation 131 was amended by S.I. 1995/3147, 2003/1485 and is omitted by S.I. 2020/1412.

[^c24395921]: S.I. 2002/1935; revoked by S.I. 2019/59. The provision revoking S.I. 2002/1935 has not been commenced and is now omitted by this instrument.

[^c24395931]: S.I. 2004/3148; relevantly amended by S.I. 2009/215 and 2019/1507.

[^key-fd5771cd6296722cfaa6900f9b5eae5a]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-72b365e7159f1c33c816aa6f4528a195]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6fa768719f74ad4c2c293fe9ffc8fd52]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-5699e05afe681b2fd3616b713834022e]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-fe21deab296df6a9b6136a1f0e67dac7]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f328a67337f5529c9301659e4bc0a5c9]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-89bdaeac2682de9dd6c042234188f6a3]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-db7a3c89acefbc7dbda89349e40f41ce]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c98bb3e3282c5ef46fffb5edbb7f81f2]: Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-38b730148111ddf0db015e4ee4067413]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-54febfc620fe07d02e20171308045813]: Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-78a83396635f5d97fa939410069aab70]: Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f7cdddebee2e0897f9b4da292f5ef69b]: Reg. 13 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a05cbe67b26467b70a02b43c53ea24a4]: Reg. 14 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-31323cabe755733c029c897b1cd6ee8c]: Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ba8d414114c32d0ff1af13f05ff32881]: Reg. 16 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-4e44e85ae4836ad6d93f78382fab59d6]: Reg. 17 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9ad41e058bd2134bf8dca57ff747450a]: Reg. 18 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-722691e06c24407df1a0138d7d585bd3]: Reg. 19 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-df8c059f726de2f13a78846670b5b568]: Reg. 20 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-77a6aa1ce7df519485133fd6b8fd5b64]: Reg. 21 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-2d7cd11715100c537fad6d30dd6ff2b3]: Reg. 22 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-31ccae298f082b3f3241e10c4e71f0de]: Reg. 23 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-b51d76e03e1f43a5810606bbecf6451a]: Reg. 24 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-2bd7c9f48b7bd0bb7cf97993929a2046]: Reg. 25 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-8bb17c03e0e2c7c7916a4ab4d10472a2]: Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-eb91ae7354eb217abb46eedd2b404bcc]: Reg. 27 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9775e9775d4185b6e420d88e8b7ae8eb]: Reg. 28 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-43f44114bf97067631c8444b0b873eaf]: Reg. 29 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f1ecb294f0fb8dfe40d82ae2feaadec0]: Reg. 30 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-929e057eba5f990c4bb50625d101cc0f]: Reg. 31 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f74b06879284508db18624b560ba784e]: Reg. 32 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-fc53a2e20b7d7e4d5f8854e798ece0f6]: Reg. 33 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-56650859dd465d2fc31b397475c01272]: Reg. 34 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-cacac8680f9d8ff269fe7a6fb5e3247b]: Reg. 35 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-038eb84fc9556860d478a3468fc4ffba]: Reg. 36 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-959b7eaeb3689377a1944e50a8631ccf]: Reg. 37 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e9dae1b74a5917721b5ec2714992c686]: Reg. 38 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ab4517fe16aeb0dd7772d54993c54e2f]: Reg. 39 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-8c3c0e09c1440a1b956bb4f092c8b488]: Reg. 40 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c3cd67723473d71435624a43e546e744]: Reg. 41 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-878908f53687d21b41155756de957b20]: Reg. 42 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-73ba47c5e3be5f1a4483e9b982fdf83d]: Reg. 43 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c715339be779488e017654392c216f48]: Reg. 44 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-942ac06c0a19198c48fc2eb6f79925b7]: Reg. 45 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-1613b8ed78812767632914a5c5f34aed]: Reg. 46 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-efd96201687b892ee07393424b3d093e]: Reg. 47 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ed880f90156e1dc9736eb6bcde3bf600]: Reg. 48 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-5fc386805f5fed96df7ad781c315751f]: Reg. 49 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-84e1349ecbc1c9f119d48945fa481b84]: Reg. 50 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-79ed2a6ff5de3ff4eada6bdbe6a01b69]: Reg. 51 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-2c3a014c6105f79324f11f3489d3dd67]: Reg. 52 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-08f84bfbb4faf5eaadf51e6cd70fe665]: Reg. 53 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-3e6e88df0f38c3da0788d0949520bd4a]: Reg. 54 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-0328b9ffa964d9d1c8613582a16d38e6]: Reg. 55 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-b6ff3661f37cdfd21dce2281cbc63f25]: Reg. 56 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-90dbe88a2cb3815ef4611773cd863b5e]: Reg. 57 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-dd756481b32a7000bdc68f7c5a6894f3]: Reg. 58 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-7c5045eea89953e4f05b872b3db92cdb]: Reg. 59 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-bb9cf4e26ea44bf53dd8a0c8632aa188]: Reg. 60 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-8eda1b5dd8d5d0003656ca650ac1eb93]: Reg. 61 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-459f9ba45e0de8787a7399bc7a0b2694]: Reg. 62 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-b76e80348c8632d815996b206d2a2ef3]: Reg. 63 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c31bdf05db2c82dccbc5b099fa35c379]: Reg. 64 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-d8fef87fba18c7d5d7c64630a21ee7d4]: Reg. 65 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-29f7db5f40171d015c3a7577e31919d8]: Reg. 66 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-69928a066162f6d4be4115502b715221]: Reg. 67 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-1304a2abb584221991fcc112f51c0de3]: Reg. 68 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-fcc31e03b5e6daf625647067eb994b4f]: Reg. 69 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-38b095c22283cd6e350222a9f6a3be15]: Reg. 70 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-d752c3aa4abd420b65b7123879adf3ba]: Reg. 71 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-42fbcac1ad9f7bb617345f8bed99662a]: Reg. 72 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-dd55ba6e83a3bfea048bce9da94599d8]: Reg. 73 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-2737acb18d0c7193caf81d923c39c612]: Reg. 74 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-3a57ad57c207f8c49f76a9c5234ffaf9]: Reg. 75 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-93052c03bedb05ac10f54fb52c2877ee]: Reg. 76 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-29e3f3e2df6dcf5278a60196da962e36]: Reg. 77 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c0797de39302efc5c4a63845ef165b14]: Reg. 78 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-48891c9000e8b1d7fbd8553acb4328f5]: Reg. 79 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-8d8193f8463c4c11e2ecc831a24b9c11]: Reg. 80 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ecf98364c4a0164b01362255c43db1ec]: Reg. 81 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-de79eb8c24e3a90c28a66f8da8c4f536]: Reg. 82 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-98c442118c2ca7bc71bd1aaad3553363]: Reg. 83 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-2717edf80f62eb95ff31ec684be897f5]: Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a36ae14f9f3a0138dc1512bab2e096dc]: Reg. 85 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-4e0ffbed00023b08ea668547fa7da919]: Reg. 86 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6040ae691e08dac69da966b9cf28c361]: Reg. 87 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f9f823b489d7684d06a8e14dd7bf468f]: Reg. 88 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6e12e9bfc2253e62b6c0e94f2124af1d]: Reg. 89 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-020b627b47376c70bc8afac0f9e49b29]: Reg. 90 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-51d87442a922d76d0b9abfd9bc5e6e9e]: Reg. 91 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f119d21f0bd2a4ebb96f0082b1b0bb22]: Reg. 92 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-08b9b3504d340ddca9737d2b2221b5b5]: Reg. 93 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e4bc65fc9f67d58d60730ada425a0bbb]: Reg. 94 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-80d6a584993bdcd9fbed7087373fc586]: Reg. 95 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ad677dc3ce61bad896d635192bcd6519]: Reg. 96 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-520b32c92bf5d28197f6afc3b7cc506d]: Reg. 97 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9e76c93554ffaf24b626876c25a4812d]: Reg. 98 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e7a3de9d20da6cee4c1f988cf8e9129d]: Reg. 99 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-8fb0ed0262b078eb0b89edc8f11d6574]: Reg. 100 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f1f1e9c29d7c5ed2bfc0d2667f4b5b78]: Reg. 101 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-fcfc498195a825b787d850bc4d32b22e]: Reg. 102 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-33fde0d91382c8903246abb1fd138b37]: Reg. 103 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-947d9f51498792e1a3744385f785ecfb]: Reg. 104 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-53583cc7346cc792befe02bd505baabe]: Reg. 105 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-cc1166806f8a776d039eeb576603217e]: Reg. 106 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-0d642bb70709d8ccbf7d1f778e1906d8]: Reg. 107 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9dfc5d2bc40cb498dde0f7db6bee359a]: Reg. 108 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f93cf1e472a41c53c8c94256e2ddf4ad]: Reg. 109 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c864c1c2010c740513cbd917796ba1bd]: Reg. 110 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-9efd7bd321cbfae60a32d707477a3266]: Reg. 111 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-fb4aa90603ed4215e11ce28e1313ed76]: Reg. 112 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ee7552cdf8e2dfa0df34e19cb745b9ae]: Reg. 113 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-427a775bfae451cb6c2103e98344c4bf]: Reg. 114 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-0a68f9ddafa250e9f20f66d8c5d19faf]: Reg. 115 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e5f07e4c632bc8c58eced690734c0767]: Reg. 116 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-6a6348cfe91befe733bf8462f0319ab5]: Reg. 117 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-e57133778b2e403c675cb7d4adba3c1f]: Reg. 118 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-96db2e04b0c66fac6bdf8f16a926a8d1]: Reg. 119 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-15ddba000ee540af7a4e26854d89abac]: Reg. 120 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f9bd850adff1084166ad6f56d0631246]: Reg. 121 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-75a17affecea71a2910ef04f379af1b9]: Reg. 122 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-7283087d011bb85d201080ce7e24e27e]: Reg. 123 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c8c4c6cc6deaf74415b264d9a1ab55ae]: Reg. 124 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-a2699283fa535432a3a6316154829b29]: Reg. 125 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-99038981c43b6ab212f9ac0db23d19df]: Reg. 126 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-59990d79924ed24c641776556e016406]: Reg. 127 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-f36276f78b617f7368c401265dec9c0d]: Reg. 128 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-c3a295b41bc41e1ba8e5d4ebb816827a]: Reg. 129 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-657d463d84c2a2d469d2570d0dfdce10]: Reg. 130 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

[^key-ac02b6482c4914de29ee5ab74444be42]: Reg. 131 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.