OpenLegislation

Changes to Value Added Tax (General) 1985

S.I. 1985/886

Made by Value Added Tax (General) 1992

72 changes. All changes to Value Added Tax (General) 1985

Provision Change Made by In force
reg.16 substituted reg.11 —
reg.60A added reg.46 —
reg.47 amended reg.34(a) —
reg.21(1) amended reg.15(a) —
reg.39(d) substituted reg.26(e) —
reg.44 revoked reg.31 —
reg.47(1)(a)(i) substituted reg.34(b) —
reg.41 amended reg.29 —
reg.53 revoked reg.40 —
reg.38(11) amended reg.25(d) —
reg.38(2)(4) revoked reg.25(a) —
reg.30(2)(a) amended reg.20(a) —
reg.21 (3) revoked reg.15(b) —
reg.39(b)(vi) rev in pt reg.26(a) —
reg.9A added reg.5 —
regs.48, 48(b) amended reg.35 —
reg.39A, 39B added reg.27 —
reg.32 amended reg.21(a) —
reg.29(c) substituted reg.19 —
reg.20A added reg.14 —
reg.54(2) amended reg.41(d) —
reg.30(3)(b)(ii) substituted reg.20(b) —
reg.12 substituted reg.8 —
reg.15(1) substituted reg.10 —
reg.42 substituted reg.30 —
reg.27 substituted reg.17 —
reg.37B(a) amended reg.23 —
reg.49 amended reg.36 —
regs.57A-57L added reg.44 —
reg.47(2) amended reg.34(c) —
reg.38(5) amended reg.25(b) —
reg.39(b)(vii) amended reg.26(b) —
reg.37(2)(c)(ii) amended reg.22(d) —
regs.18A, 18B added reg.12 —
regs.56, 57 amended reg.43 —
reg.30(3)(c) amended reg.20(c) —
Sch. Forms 6, 7, 8 added reg.49(b) —
reg.13 substituted reg.9 —
reg.64A-64C added reg.48 —
reg.37(1)(a) amended reg.22(a) —
reg.37(1)(b) substituted reg.22(b) —
reg.46 substituted reg.33 —
reg.51(1)(b) amended reg.38(b) —
reg.39(e)-(g) added reg.26(f) —
reg.20(5) added reg.13(b) —
reg.2(1) (defn of prescribed accounting period) substituted reg.3(a) —
reg.50 amended reg.37 —
reg.28 amended reg.18 —
reg.40 substituted reg.28 —
reg.52 substituted reg.39 —
reg.38(6) amended reg.25(c) —
reg.37(2)(a)(ii) amended reg.22(c) —
reg.37C(4)(a) substituted reg.24 —
reg.62(1A) substituted reg.47 —
reg.39(b)(viii) added reg.26(c) —
reg.54(1)(a) substituted reg.41(a) —
regs.55, 55A revoked reg.42 —
reg.4(1)-(6) replaced reg.4 —
reg.54(1)(b) amended reg.41(b) —
reg.51(1)(a) amended reg.38(a) —
reg.38(14) substituted reg.25(f) —
Pt III, reg.11A added reg.7 —
reg.54(1)(c) amended reg.41(c) —
reg.38(12) amended reg.25(e) —
reg.20(1) amended reg.13(a) —
regs.10A, 10B added reg.6 —
reg.39(c) substituted reg.26(d) —
reg.2(1) (defn of registered person) substituted reg.3(b) —
reg.58A added reg.45 —
reg.45 substituted reg.32 —
Sch, Forms 1, 4, 5 substituted reg.49(a) —
reg.32(b) substituted reg.21(b) —

From legislation.gov.uk's record of changes, the official one: see it there.

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