OpenLegislation

Instruments made under Value Added Tax Act 1983 (repealed 1.9.1994)

1983 c. 55 · 146 instruments

InstrumentCitationMadeUnder
Value Added Tax (Education) 1994 S.I. 1994/1188 27 Apr 1994 Section 17, Section 48
Value Added Tax (Accounting and Records) 1994 S.I. 1994/803 17 Mar 1994 Schedule 7 paragraph 2
Value Added Tax (Sport, Physical Education and Fund-Raising Events) 1994 S.I. 1994/687 10 Mar 1994 Section 17, Section 48
Value Added Tax (Tax Free Shops) 1994 S.I. 1994/686 9 Mar 1994 Section 16, Section 48
Value Added Tax (General) 1993 S.I. 1993/3027 6 Dec 1993 Section 24, Section 46B, Schedule 7 paragraph 6
Value Added Tax (Cash Accounting) 1993 S.I. 1993/3028 6 Dec 1993 Section 14, Schedule 7 paragraph 2
Value Added Tax (Cars) 1993 S.I. 1993/2951 30 Nov 1993 Section 3, Section 18
Value Added Tax (Increase of Registration Limits) 1993 S.I. 1993/2953 30 Nov 1993 Schedule 1 paragraph 12, Schedule 1B paragraph 9
Value Added Tax (Input Tax) 1993 S.I. 1993/2954 30 Nov 1993 Section 14
Value Added Tax (Beverages) 1993 S.I. 1993/2498 18 Oct 1993 Section 16, Section 48
Value Added Tax (Reverse Charge) 1993 S.I. 1993/2328 22 Sep 1993 Section 7
Value Added Tax (Payments on Account) 1993 S.I. 1993/2001 9 Aug 1993 Section 38C
Value Added Tax (General) 1993 S.I. 1993/1941 29 Jul 1993 Section 8B, Section 8D, Schedule 7 paragraph 2
Value Added Tax (General) 1993 S.I. 1993/1639 30 Jun 1993 Section 15
Value Added Tax (Supply of Services) 1993 S.I. 1993/1507 15 Jun 1993 Section 3
Value Added Tax (Repayments to Third Country Traders) 1993 S.I. 1993/1222 5 May 1993 Section 23
Value Added Tax (Repayment to Community Traders) 1993 S.I. 1993/1223 5 May 1993 Section 23
Value Added Tax (General) 1993 S.I. 1993/1224 5 May 1993 Section 6, Section 46A
Value Added Tax (Education) 1993 S.I. 1993/1124 22 Apr 1993 Section 17, Section 48
Value Added Tax (General) 1993 S.I. 1993/856 24 Mar 1993 Schedule 7 paragraph 2
Value Added Tax (Accounting and Records) 1993 S.I. 1993/761 16 Mar 1993 Schedule 7 paragraph 2
Value Added Tax (Cash Accounting) 1993 S.I. 1993/762 16 Mar 1993 Section 14, Schedule 7 paragraph 2
Value Added Tax (Education) 1993 S.I. 1993/763 16 Mar 1993 Section 17, Section 48
Value Added Tax (General) 1993 S.I. 1993/764 16 Mar 1993 Schedule 7 paragraph 2
Value Added Tax (Increase of Registration Limits) 1993 S.I. 1993/766 16 Mar 1993 Schedule 1 paragraph 12, Schedule 1B paragraph 9
Value Added Tax (Protective Boots and Helmets) 1993 S.I. 1993/767 16 Mar 1993 Section 16, Section 48
Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) 1993 S.I. 1993/192 4 Feb 1993 —
Value Added Tax (General) 1993 S.I. 1993/119 26 Jan 1993 Section 15
Value Added Tax (Place of Supply of Goods) 1992 S.I. 1992/3283 23 Dec 1992 Section 6
Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) 1992 S.I. 1992/3220 16 Dec 1992 Section 37B
Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) 1992 S.I. 1992/3221 16 Dec 1992 Section 37B
Value Added Tax (Input Tax) 1992 S.I. 1992/3222 16 Dec 1992 Section 14
Value Added Tax (International Services and Transport) 1992 S.I. 1992/3223 16 Dec 1992 Section 16, Section 48
Value Added Tax (Repayments to Third Country Traders) 1992 S.I. 1992/3153 10 Dec 1992 Section 23
Value Added Tax (Removal of Goods) 1992 S.I. 1992/3111 9 Dec 1992 Section 3
Value Added Tax (Small Non-Commercial Consignments) Relief 1992 S.I. 1992/3118 9 Dec 1992 Section 19
Value Added Tax (Temporarily Imported Goods and Goods Imported for Private Purposes) Reliefs 1992 S.I. 1992/3119 9 Dec 1992 Section 19
Value Added Tax (Imported Goods) Relief 1992 S.I. 1992/3120 9 Dec 1992 Section 19
Value Added Tax (Place of Supply of Services) 1992 S.I. 1992/3121 9 Dec 1992 Section 6
Value Added Tax (Cars) 1992 S.I. 1992/3122 9 Dec 1992 Section 3, Section 18, Section 29
Value Added Tax (Input Tax) (Specified Supplies) 1992 S.I. 1992/3123 9 Dec 1992 Section 15
Value Added Tax (Imported Gold) Relief 1992 S.I. 1992/3124 9 Dec 1992 Section 19
Value Added Tax (Tour Operators) 1992 S.I. 1992/3125 9 Dec 1992 Section 6, Section 37A
Value Added Tax (Transport) 1992 S.I. 1992/3126 9 Dec 1992 Section 16, Section 48
Value Added Tax (Means of Transport) 1992 S.I. 1992/3127 9 Dec 1992 Section 47A
Value Added Tax (Reverse Charge) 1992 S.I. 1992/3128 9 Dec 1992 Section 7
Value Added Tax (Special Provisions) 1992 S.I. 1992/3129 9 Dec 1992 Section 3, Section 18, Section 19, Section 29
Value Added Tax (Supply of Temporarily Imported Goods) 1992 S.I. 1992/3130 9 Dec 1992 Section 3
Value Added Tax (Tax Free Shops) 1992 S.I. 1992/3131 9 Dec 1992 Section 16, Section 48
Value Added Tax (Treatment of Transactions) 1992 S.I. 1992/3132 9 Dec 1992 Section 8A
Value Added Tax (EC Sales Statements) 1992 S.I. 1992/3096 8 Dec 1992 Schedule 7 paragraph 2
Value Added Tax (Accounting and Records) 1992 S.I. 1992/3097 8 Dec 1992 Section 14, Schedule 7 paragraph 2, Schedule 7 paragraph 7
Value Added Tax (Repayment to Community Traders) 1992 S.I. 1992/3098 8 Dec 1992 Section 23
Value Added Tax (Valuation of Acquisitions) 1992 S.I. 1992/3099 8 Dec 1992 Schedule 4A paragraph 2
Value Added Tax (Refunds in relation to New Means of Transport) 1992 S.I. 1992/3100 8 Dec 1992 Section 20A
Value Added Tax (Removal of Goods) (Accounting) 1992 S.I. 1992/3101 8 Dec 1992 Section 14, Schedule 7 paragraph 2
Value Added Tax (General) 1992 S.I. 1992/3102 8 Dec 1992 Section 2C, Section 5, Section 8B, Section 14, Section 15, Section 16, Section 19, Section 24, Section 25, Section 32A, Section 32B, Section 46A, Section 46B, Section 47A, Schedule 7 paragraph 2
Value Added Tax (Flat-rate Scheme for Farmers) 1992 S.I. 1992/3103 8 Dec 1992 Section 14, Section 37B
Value Added Tax (Motor Vehicles for the Handicapped) 1992 S.I. 1992/3065 7 Dec 1992 Section 16
Value Added Tax (General) 1992 S.I. 1992/2868 17 Nov 1992 Schedule 7 paragraph 6
Value Added Tax (Payments on Account) 1992 S.I. 1992/1844 24 Jul 1992 Section 38C, Section 48
Value Added Tax (Payments on Account) 1992 S.I. 1992/1668 13 Jul 1992 Section 38C
Value Added Tax (Cars) 1992 S.I. 1992/1654 9 Jul 1992 Section 14
Value Added Tax (General) 1992 S.I. 1992/1617 6 Jul 1992 Section 19
Value Added Tax (Payments on Account) 1992 S.I. 1992/1536 29 Jun 1992 Section 38C, Section 48
Value Added Tax (Payments on Account) 1992 S.I. 1992/1510 24 Jun 1992 Section 38C
Value Added Tax (Cars) 1992 S.I. 1992/627 10 Mar 1992 Section 3, Section 14, Section 18
Value Added Tax (Charities and Aids for Handicapped Persons) 1992 S.I. 1992/628 10 Mar 1992 Section 16
Value Added Tax (Increase of Registration Limits) 1992 S.I. 1992/629 10 Mar 1992 Schedule 1 paragraph 12
Value Added Tax (Treatment of Transactions) 1992 S.I. 1992/630 10 Mar 1992 Section 3
Value Added Tax (Cash Accounting) 1992 S.I. 1992/644 10 Mar 1992 Section 14, Section 48, Schedule 7 paragraph 2
Value Added Tax (General) 1992 S.I. 1992/645 10 Mar 1992 Section 14, Section 15, Section 16, Section 48
Value Added Tax (Buildings and Land) 1991 S.I. 1991/2569 13 Nov 1991 Section 17, Section 35A, Section 48
Value Added Tax (Piped Gas) (Metrication) 1991 S.I. 1991/2534 7 Nov 1991 Section 16, Section 48
Value Added Tax (Small Non-Commercial Consignments) Relief 1991 S.I. 1991/2535 7 Nov 1991 Section 19
Value Added Tax (Special Provisions) 1991 S.I. 1991/2503 4 Nov 1991 Section 3
Value Added Tax (Input Tax) (Person Supplied) 1991 S.I. 1991/2306 17 Oct 1991 Section 14
Value Added Tax (General) 1991 S.I. 1991/2312 17 Oct 1991 Section 48, Schedule 1 paragraph 14, Schedule 7 paragraph 2
Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) 1991 S.I. 1991/2282 14 Oct 1991 Section 38A
Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1991 S.I. 1991/1920 22 Aug 1991 —
Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) 1991 S.I. 1991/1754 26 Jul 1991 Section 38A
Value Added Tax (General) 1991 S.I. 1991/1332 6 Jun 1991 Section 16, Section 48
Value Added Tax (Charities) 1991 S.I. 1991/737 19 Mar 1991 Section 16, Section 17, Section 48
Value Added Tax (Increase of Registration Limits) 1991 S.I. 1991/738 19 Mar 1991 Schedule 1 paragraph 12
Value Added Tax (General) 1991 S.I. 1991/691 15 Mar 1991 Section 48, Schedule 7 paragraph 2
Value Added Tax (Refunds for Bad Depts) 1991 S.I. 1991/371 28 Feb 1991 Section 48
Value Added Tax (Annual Accounting) 1991 S.I. 1991/532 28 Feb 1991 Section 14, Section 48, Schedule 7 paragraph 2
Value Added Tax Tribunals 1991 S.I. 1991/186 6 Feb 1991 Schedule 8 paragraph 9
Value Added Tax (Construction of Dwellings and Land) 1990 S.I. 1990/2553 13 Dec 1990 Section 16, Section 17, Section 48
Value Added Tax (Imported Goods) Relief 1990 S.I. 1990/2548 12 Dec 1990 Section 19
Value Added Tax (Charities) 1990 S.I. 1990/2129 29 Oct 1990 Section 16, Section 48
Value Added Tax (Insurance) 1990 S.I. 1990/2037 15 Oct 1990 Section 17
Value Added Tax (Cash Accounting) 1990 S.I. 1990/1943 27 Sep 1990 Section 14, Section 48, Schedule 7 paragraph 2
Value Added Tax (Refund of Tax) 1990 S.I. 1990/1188 5 Jun 1990 Section 20
Value Added Tax (Charities) 1990 S.I. 1990/750 26 Mar 1990 Section 16, Section 48
Value Added Tax (Tour Operators) 1990 S.I. 1990/751 26 Mar 1990 Section 6, Section 37A
Value Added Tax (Transport) 1990 S.I. 1990/752 26 Mar 1990 Section 16, Section 48
Value Added Tax (Increase of Registration Limits) 1990 S.I. 1990/682 20 Mar 1990 Schedule 1 paragraph 12
Value Added Tax (Cash Accounting) 1990 S.I. 1990/420 2 Mar 1990 Section 14, Section 48, Schedule 7 paragraph 2
Value Added Tax (Cars) 1990 S.I. 1990/315 20 Feb 1990 Section 18, Section 45

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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