{
  "url": "https://openlegislation.uk/value-added-tax-general-regulations-1985",
  "json_url": "https://openlegislation.uk/value-added-tax-general-regulations-1985.json",
  "id": "uksi/1985/886",
  "title": "The Value Added Tax (General) Regulations 1985",
  "short_title": "Value Added Tax (General) 1985",
  "long_title": null,
  "citation": "S.I. 1985/886",
  "type": "uksi",
  "year": "1985",
  "number": "886",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 174,
  "provisions": [],
  "has_text": false,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1985-06-21",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-general-regulations-1985/pdf/uksi_19850886_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1985/886/pdfs/uksi_19850886_en.pdf"
    }
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    {
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    {
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      "type": "added",
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      "type": "substituted",
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      "affecting": "uksi/1992/3102",
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      "affecting_provisions": "reg.6"
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.13(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.20(5)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.13(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.20A",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.21(1)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.15(a)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.21 (3)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.15(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.27",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.17"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.18"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.29(c)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.19"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(2)(a)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.20(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.30(3)(b)(ii)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.20(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(3)(c)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.20(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.32",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.21(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.32(b)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.21(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.37(1)(a)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.22(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.37(1)(b)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.22(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.37(2)(a)(ii)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.22(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.37(2)(c)(ii)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.22(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.37B(a)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.23"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.37C(4)(a)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.24"
    },
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      "type": "revoked",
      "affected_provisions": "reg.38(2)(4)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.25(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.38(5)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.25(b)"
    },
    {
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      "affected_provisions": "reg.38(6)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.25(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.38(11)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.25(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.38(12)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.25(e)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.38(14)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.25(f)"
    },
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.26(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.39(b)(vii)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.26(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.39(b)(viii)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.26(c)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.39(c)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.26(d)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.39(d)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.26(e)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.39(e)-(g)",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.26(f)"
    },
    {
      "type": "added",
      "affected_provisions": "Pt III, reg.11A",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.40",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.28"
    },
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      "type": "amended",
      "affected_provisions": "reg.41",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.29"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.42",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.30"
    },
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      "type": "revoked",
      "affected_provisions": "reg.44",
      "affecting": "uksi/1992/3102",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.31"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.45",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.32"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.46",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.33"
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      "affected_provisions": "reg.47",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.34(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.47(1)(a)(i)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.34(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.47(2)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "affecting_provisions": "reg.34(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.53(b)(i)",
      "affecting": "uksi/1992/645",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg.37A(1)",
      "affecting": "uksi/1992/645",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.37E(1)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.55(b)(i)",
      "affecting": "uksi/1992/645",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "substituted",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1992/645",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "added",
      "affected_provisions": "reg.29(2)-(6)",
      "affecting": "uksi/1993/119",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.9A",
      "affecting": "uksi/1993/1224",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "added",
      "affected_provisions": "reg.29A",
      "affecting": "uksi/1993/1639",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.29(1) (defn of exempt input tax)",
      "affecting": "uksi/1993/1639",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "affecting_provisions": "reg.3"
    },
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      "type": "added",
      "affected_provisions": "reg.33(5)",
      "affecting": "uksi/1993/1639",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
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      "affected_provisions": "regs.35(2), 36(2)",
      "affecting": "uksi/1993/1639",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "added",
      "affected_provisions": "reg.36A",
      "affecting": "uksi/1993/1639",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.32",
      "affecting": "uksi/1993/1639",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "added",
      "affected_provisions": "regs.15A-15C",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "substituted",
      "affected_provisions": "Pt III, head",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defn of alphabetical code)",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.10(B)",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.10(C)",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.16",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.11A",
      "affecting": "uksi/1993/1941",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.66(a)(b)",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.65",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.57J",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.57G",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.57F(1)(2)",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.4(a)(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.40(4)",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.40(2)",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.40(1)(a)(b)(c)(e)",
      "affecting": "uksi/1993/3027",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.13(4)",
      "affecting": "uksi/1993/764",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "added",
      "affected_provisions": "reg.13(5)",
      "affecting": "uksi/1993/856",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No.3) Regulations 1993",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.33A(1)",
      "affecting": "uksi/1994/3015",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.31 (1A)",
      "affecting": "uksi/1994/3015",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.32",
      "affecting": "uksi/1994/3015",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.36A(2)",
      "affecting": "uksi/1994/3015",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.31 (1)",
      "affecting": "uksi/1994/3015",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(2)(a)",
      "affecting": "uksi/1995/1069",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.30(2A)",
      "affecting": "uksi/1995/1069",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.58ZA",
      "affecting": "uksi/1995/1069",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.57B(d)",
      "affecting": "uksi/1995/1280",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995",
      "affecting_provisions": "reg.4(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.57A(d)",
      "affecting": "uksi/1995/1280",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.57A",
      "affecting": "uksi/1995/1280",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.57B",
      "affecting": "uksi/1995/1280",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995",
      "affecting_provisions": "reg.4(a)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.570(1)(iii)",
      "affecting": "uksi/1995/152",
      "affecting_title": "The Value Added Tax (General) (Amendment) Regulations 1995",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.38(14)",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995",
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      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995",
      "affecting_provisions": "reg.3(a)"
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  ],
  "made_under": [],
  "changes_made_to": 174,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-general-regulations-1985/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-general-regulations-1985/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-general-regulations-1985/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/886",
    "retrieved_at": "2026-10-29T17:09:32.228843+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}