OpenLegislation

The Value Added Tax Regulations 1995

S.I. 1995/2518 · Made 27 September 1995 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 29 July 2026.

VALUE ADDED TAX

Made 27th September 1995

Laid before the House of Commons 28th September 1995

Coming into force 20th October 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(4), 6(14), 7(9), 8(4), 12(3), 14(3), 16(1) and (2), 18(5) and (5A), 24(3), (4) and (6), 25(1), (4) and (6), 26(1), (3) and (4), 28(3), (4) and (5), 30(8), 35(2), 36(5), 37(3) and (4), 38, 39(1), 40(3), 46(2) and (4), 48(3)(b), (4) and (6), 49(2) and (3), 52, 54(1), (2), (3) and (6), 58, 79(3), 80(6), 88(3) and (5), 92(4), 93(1) and (2), 95(5) and 97(1) of, and paragraph 17 of Schedule 1, paragraph 9 of Schedule 2, paragraph 10 of Schedule 3, paragraphs 2(1) and (2) of Schedule 7, and paragraphs 2(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11) and (12), 5(4) and (9), 6(1) and (2) and 7(1) of Schedule 11 to, the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:C1C2

Annotations to the whole text

Modifications

C1

Regulations modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(7) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))

C2

Regulations modified (1.7.2021 for specified purposes, 10.6.2021 for specified purposes, 1.3.2024 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 18 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4)

Footnotes

f1

1994 c. 23 ; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act; subsections (5) and (5A) of section 18 were respectively amended and inserted by section 29 of the Finance Act 1995 (c. 4) .

Contents

  1. Part I: PRELIMINARY
  2. 1Citation and commencement
  3. 2Interpretation—general
  4. 3Revocations and savings
  5. 4Requirement, direction, demand or permission
  6. 4AElectronic communication
  7. 4BRegulation 4B
  8. Part II: REGISTRATION AND PROVISIONS FOR SPECIAL CASES
  9. 5Registration and notification
  10. 6Transfer of a going concern
  11. 7Notice by partnership
  12. 8Representation of club, association or organisation
  13. 9Death, bankruptcy or incapacity of taxable person
  14. 10VAT representatives
  15. 11Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers
  16. 12Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States
  17. Part III: VAT INVOICES AND OTHER INVOICING REQUIREMENTS
  18. A13Interpretation of Part 3 Repealed
  19. 13Obligation to provide a VAT invoice
  20. 13AElectronic invoicing
  21. 13BRegulation 13B
  22. 14Contents of VAT invoice
  23. 15Change of rate, credit notes
  24. 15AChange of rate, supplementary charge invoices
  25. 15BChange of liability: anti-forestalling invoices
  26. 15CChanges in consideration: debit notes and credit notes
  27. 16Retailers' invoices
  28. 16ASimplified invoices
  29. 16BRetailers' and simplified invoices: exceptions
  30. 17Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States
  31. 18Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers
  32. 19Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States
  33. 20General
  34. Part IV: EC SALES STATEMENTS
  35. 21Interpretation of Part IV
  36. 22Submission of statements
  37. 22ZZARegulation 22ZZA
  38. 22ZARegulation 22ZA Repealed
  39. 22ARegulation 22A Repealed
  40. 22BRegulation 22B
  41. 22CRegulation 22C
  42. 23Final statements Repealed
  43. Part 4A: REVERSE CHARGE SALES STATEMENTS Repealed
  44. 23AInterpretation of Part 4A Repealed
  45. 23BNotification of first relevant supply Repealed
  46. 23CSubmission of Statements Repealed
  47. 23DNotification of cessation and recommencement of relevant supplies Repealed
  48. Part 4B: PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES
  49. Interpretation of Part 4B
  50. 23ERegulation 23E
  51. 23FRegulation 23F
  52. Part V: ACCOUNTING, PAYMENT AND RECORDS
  53. 24Interpretation of Part V
  54. 24ARegulation 24A
  55. 24BRegulation 24B
  56. 24CRegulation 24C
  57. 25Making of returns
  58. 25ARegulation 25A
  59. 26Accounting for VAT on an acquisition by reference to the value shown on an invoice
  60. 27Supplies under Schedule 4, paragraph 7
  61. 28Estimation of output tax
  62. 29Claims for input tax
  63. 30Persons acting in a representative capacity
  64. 31Records
  65. 31ARegulation 31A
  66. 31AAPreservation of records
  67. 31BRegulation 31B
  68. 31CRegulation 31C
  69. 32The VAT account
  70. 32ARecording and keeping of information in electronic form
  71. 32BExemption from the electronic recording requirements
  72. 32CElection not to be exempt
  73. 33The register of temporary movement of goods to and from other member States
  74. 33ARegulation 33A
  75. 33BRegulation 33B
  76. 34Correction of errors
  77. 35Correction of errors
  78. 36Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT
  79. 37Claims for credit for, or repayment of, overstated or overpaid VAT
  80. 38Adjustments in the course of business
  81. 38ZARegulation 38ZA
  82. 38AAdjustments where a supply becomes, or ceases to be, a supply to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud)
  83. 39Calculation of returns
  84. 40VAT to be accounted for on returns and payment of VAT
  85. 40ARegulation 40A
  86. 41Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable
  87. 42Accounting for VAT on the removal of goods
  88. 43Goods removed from warehousing regime
  89. Part VA: REIMBURSEMENT ARRANGEMENTS
  90. 43AInterpretation of Part VA
  91. 43BReimbursement arrangements—general
  92. 43CReimbursement arrangements—provisions to be included
  93. 43DRepayments to the CommissionersNotifications and repayments to the Commissioners
  94. 43ERecords
  95. 43FProduction of records
  96. 43GUndertakings
  97. 43HReimbursement arrangements made before 11th February 1998
  98. Part VI: PAYMENTS ON ACCOUNT
  99. 44Interpretation of Part VI
  100. 45Payments on Account
  101. 46Payments on Account
  102. 46APayments on Account
  103. 47Payments on Account
  104. 48Payments on Account
  105. Part VII: ANNUAL ACCOUNTING
  106. 49Interpretation of Part VII
  107. 50Annual accounting scheme
  108. 51Annual accounting scheme
  109. 52Admission to the scheme
  110. 53Admission to the scheme
  111. 54Admission to the scheme
  112. 55Admission to the scheme
  113. Part VIIA: FLAT-RATE SCHEME FOR SMALL BUSINESSES
  114. 55AInterpretation of Part VIIA
  115. 55BFlat-rate scheme for small businesses
  116. 55CRelevant supplies and purchases
  117. 55DMethod of accounting
  118. 55EInput tax
  119. 55FExceptional claims for VAT relief
  120. 55GDetermining relevant turnover
  121. 55HAppropriate percentage
  122. 55JBReduced appropriate percentage for newly registered period
  123. 55KCategory of business
  124. 55KAAppropriate percentage for limited-cost traders
  125. 55LAdmission to scheme
  126. 55MWithdrawal from the scheme
  127. 55NNotification
  128. 55PTermination by the Commissioners
  129. 55QDate of withdrawal from the scheme
  130. 55RSelf-supply on withdrawal from scheme
  131. 55SAdjustments in respect of stock on hand at withdrawal from scheme
  132. 55TAmendment by notice
  133. 55UReverse charges
  134. 55VBad debt relief
  135. Part VIII: CASH ACCOUNTING
  136. 56Interpretation of Part VIII
  137. 57Cash accounting scheme
  138. 57ARegulation 57A
  139. 58Admission to the scheme
  140. 59Admission to the scheme
  141. 60Admission to the scheme
  142. 61Admission to the scheme
  143. 62Admission to the scheme
  144. 63Admission to the scheme
  145. 64Withdrawal from the scheme
  146. 64ABad debt relief
  147. 65Accounting
  148. Part IX: SUPPLIES BY RETAILERS
  149. 66Interpretation of Part IX
  150. 67Retail schemes
  151. 68Retail schemes
  152. 69Retail schemes
  153. 69ARetail schemes
  154. 70Notification of use of a scheme Repealed
  155. 71Changing schemes
  156. 72Ceasing to use a scheme
  157. 73Supplies under Schedule 8, Group 1 Repealed
  158. 74Supplies under Schedule 8, Group 12 Repealed
  159. 75Change in VAT
  160. Part X: TRADING STAMPS
  161. 76Interpretation of Part X Repealed
  162. 77Trading stamp scheme Repealed
  163. 78Trading stamp scheme Repealed
  164. 79Trading stamp scheme Repealed
  165. 80Trading stamp scheme Repealed
  166. Part XI: TIME OF SUPPLY AND TIME OF ACQUISITION
  167. 81Goods for private use and free supplies of services
  168. 82Services from outside the United Kingdom
  169. 82AGoods supplied by persons outside the United Kingdom
  170. 83Time of acquisition
  171. 84Supplies of land—special cases
  172. 85Leases treated as supplies of goods
  173. 86Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
  174. 87Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation Repealed
  175. 88Supplier’s goods in possession of buyer
  176. 89Retention payments
  177. 90Continuous supplies of services
  178. 90ARegulation 90A
  179. 90BRegulation 90B
  180. 91Royalties and similar payments
  181. 92Supplies of services by barristers and advocates
  182. 93Supplies in the construction industry
  183. 94General
  184. 94ARegulation 94A
  185. 94BRegulation 94B
  186. 95Supplies spanning change of rate etc.
  187. Part XII: VALUATION OF ACQUISITIONS
  188. 96Interpretation of Part XII
  189. 97Valuation of acquisitions
  190. Part XIII: PLACE OF SUPPLY
  191. 98Distance sales from Northern Ireland to the EU
  192. Part XIV: INPUT TAX AND PARTIAL EXEMPTION
  193. 99Interpretation of Part XIV and longer periods
  194. 100Regulation 100
  195. 101Attribution of input tax to taxable supplies
  196. 102Use of other methods
  197. 102ZARegulation 102ZA
  198. 102ARegulation 102A
  199. 102BRegulation 102B
  200. 102CRegulation 102C
  201. 103Attribution of input tax to foreign and specified supplies
  202. 103AAttribution of input tax to investment gold
  203. 103BAttribution of input tax incurred on services and related goods used to make financial supplies
  204. 104Attribution of input tax on self-supplies
  205. 105Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies Repealed
  206. 105ARegulation 105A
  207. 106Regulation 106
  208. 106ZARegulation 106ZA
  209. 106ARegulation 106A
  210. 107Adjustment of attribution
  211. 107AAdjustment of attribution
  212. 107BAdjustment of attribution
  213. 107CAdjustment of attribution
  214. 107DAdjustment of attribution
  215. 107EAdjustment of attribution
  216. 107FAdjustment of attribution
  217. 108Adjustment of attribution
  218. 109Adjustment of attribution
  219. 109AAdjustment of attribution
  220. 110Adjustment of attribution
  221. 111Exceptional claims for VAT relief
  222. Part XV: ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS
  223. 112Interpretation of Part XV
  224. 113Capital items to which this Part applies
  225. 113ARegulation 113A
  226. 114Period of adjustment
  227. 115Method of adjustment
  228. 116Ascertainment of taxable use of a capital item
  229. Part 15A: GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE
  230. 116AApplication
  231. 116BInterpretation of this Part
  232. 116CEconomic life of goods
  233. 116DEconomic life of goods
  234. 116EValue of a relevant supply
  235. 116FValue of a relevant supply
  236. 116GLater increase in the full cost of goods
  237. 116HValue of relevant supplies made during a new economic life
  238. 116IValue of relevant supplies of goods which have two or more economic lives
  239. 116JTransitional provisions
  240. 116KTransitional provisions
  241. 116LTransitional provisions
  242. 116MTransitional provisions
  243. 116NTransitional provisions
  244. 116OApplication of this Part
  245. Part XVI: IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN
  246. 117Interpretation of Part XVI
  247. 118Enactments excepted
  248. 119Regulations excepted
  249. 120EU legislation excepted Repealed
  250. 121Adaptations
  251. 121ARegulation 121A
  252. 121BRegulation 121B Repealed
  253. 121CRegulation 121C Repealed
  254. 121DModifications and exceptions for the application of returned goods relief
  255. 121ERepayment of import VAT to certain taxable persons
  256. 122Postal importations by registered persons in the course of business Repealed
  257. 123Temporary importations Repealed
  258. 124Reimportation of certain goods by non-taxable persons Repealed
  259. 125Reimportation of certain goods by taxable persons Repealed
  260. 126Reimportation of goods exported for treatment or process
  261. 127Supplies to export houses Repealed
  262. 128Export of freight containers
  263. 129Supplies to overseas persons
  264. 130... Repealed
  265. 131Regulation 131 Repealed
  266. 132Supplies to persons departing from Great Britain
  267. 133Regulation 133
  268. Part 16ZA: Importations, exportations and removals in respect of Northern Ireland
  269. 133AInterpretation
  270. 133ABEnactments excepted
  271. 133ACRegulations excepted
  272. 133ADUnion customs legislation excepted
  273. 133AEAdaptations
  274. 133AFAdaptations
  275. 133AGAdaptations
  276. 133AHAdaptations
  277. 133AIAdaptations
  278. 133AJAdaptations and exceptions for the application of returned goods relief in Northern Ireland
  279. 133AKTemporary importations into Northern Ireland
  280. 133ALNorthern Ireland: re-importation of goods exported for treatment or process
  281. 133AMExport of freight containers from Northern Ireland
  282. 133ANRepayments of import VAT to certain persons
  283. 133AORepayments of import VAT to certain persons
  284. 133APRepayments of import VAT to certain persons
  285. 133BSupplies to persons outside the relevant states
  286. 133CVAT Retail Export Scheme
  287. 133DSupplies to persons departing from the relevant states
  288. 133ERegulation 133E
  289. 133FSupplies to persons taxable in a member State
  290. 133GRegulation 133G
  291. 133HAdditional provision in relation to importations, exportations and removals in respect of Northern Ireland
  292. 133ISupplies of goods subject to excise duty to persons who are not taxable in a member state
  293. 133JScope of territories
  294. 133KEntry and exit formalities and use of the internal Community transit procedure in Northern Ireland
  295. 133LCustoms and excise legislation to be applied in Northern Ireland
  296. 133MCustoms and excise legislation to be applied in Northern Ireland
  297. 133NCustoms and excise legislation to be applied in Northern Ireland
  298. 134Supplies to persons taxable in another member State Repealed
  299. 134ARegulation 134A Repealed
  300. 135Supplies of goods subject to excise duty to persons who are not taxable in another member State Repealed
  301. 136Territories to be treated as excluded from or included in the territory of the European Union and of the member States Repealed
  302. 137Regulation 137 Repealed
  303. 138Regulation 138 Repealed
  304. 139Regulation 139 Repealed
  305. 140Entry and exit formalities Repealed
  306. 141Use of the internal Union transit procedure Repealed
  307. 142Customs and excise legislation to be applied Repealed
  308. 143Customs and excise legislation to be applied Repealed
  309. 144Customs and excise legislation to be applied Repealed
  310. 145Customs and excise legislation to be applied Repealed
  311. Part XVI(A): FISCAL AND OTHER WAREHOUSING REGIMES
  312. 145AInterpretation of Part XVI(A)
  313. 145BFiscal warehousing certificates
  314. 145CCertificates connected with services in fiscal or other warehousing regimes
  315. 145DVAT invoices relating to services performed in fiscal or other warehousing regimes
  316. 145EFiscal warehousing regimes
  317. 145FThe fiscal warehousing record and stock control
  318. 145GFiscal warehousing transfers in Great Britain
  319. 145HRemoval of goods from a fiscal warehousing regime and transfers outside Great Britain
  320. 145IRemoval of goods from a fiscal warehousing regime and transfers outside Great Britain
  321. 145JPayment on removal of goods from a fiscal warehousing regime
  322. 145KPlace of supply of goods subject to warehousing regime
  323. Part 16B: Northern Ireland fiscal and other Northern Ireland warehousing regimes
  324. 145LNorthern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications
  325. 145MInterpretation
  326. 145NNorthern Ireland fiscal warehousing transfers
  327. 145ORemoval of goods from a Northern Ireland fiscal warehousing regime and transfers
  328. 145PRegulation 145P
  329. 145QPayment on removal of goods from a Northern Ireland fiscal warehousing regime
  330. 145RPlace of supply of goods subject to a Northern Ireland warehousing regime
  331. 145SFiscal warehousing certificates
  332. 145TNorthern Ireland: modification of Schedule 1A
  333. 145UModification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996
  334. Part XVII: MEANS OF TRANSPORT
  335. 146Interpretation of Part XVII
  336. 147First entry into service of a means of transport
  337. 148Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT
  338. 148ANotification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT
  339. 149Refunds in relation to new means of transport
  340. 150Regulation 150
  341. 151Regulation 151
  342. 152Regulation 152
  343. 153Regulation 153
  344. 154Regulation 154
  345. 155Supplies of new means of transport to persons departing Northern Ireland for a member State
  346. Part XVIII: BAD DEBT RELIEF (THE OLD SCHEME)
  347. 156Interpretation of Part XVIII Repealed
  348. 157The making of a claim to the Commissioners Repealed
  349. 158Evidence required of the claimant in support of the claim Repealed
  350. 159Evidence required of the claimant in support of the claim Repealed
  351. 160Preservation of documents and records and duty to produce Repealed
  352. 161Set-off of amounts between the claimant and the debtor Repealed
  353. 162Determination of outstanding amount of consideration in money Repealed
  354. 163Repayment of a refund Repealed
  355. 164Proving in the insolvency in Scotland Repealed
  356. Part XIX: BAD DEBT RELIEF (THE NEW SCHEME)
  357. 165Interpretation of Part XIX
  358. 165ATime within which a claim must be made
  359. 166The making of a claim to the Commissioners
  360. 166AAThe making of a claim to the Commissioners: special accounting schemes Repealed
  361. 166ANotice to purchaser of claim
  362. 167Evidence required of the claimant in support of the claim
  363. 168Records required to be kept by the claimant
  364. 169Preservation of documents and records and duty to produce
  365. 170Attribution of payments
  366. 170AAttribution of payments received under certain credit agreements
  367. 171Repayment of a refund
  368. 171ACalculation of repayment where reduction in consideration: special accounting schemes Repealed
  369. 171BTiming and method of repayments: special accounting schemes Repealed
  370. 172Writing off debts
  371. 172AWriting off debts—margin schemes
  372. 172BWriting off debts—tour operators margin scheme
  373. Part XIXA: REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX
  374. 172ZCApplication
  375. 172CInterpretation of Part XIXA
  376. 172DRepayment of input tax
  377. 172ERestoration of an entitlement to credit for input tax
  378. Part XIXB: REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID
  379. 172FApplication
  380. 172GInterpretation
  381. 172HRepayment of input tax
  382. 172IRestoration of an entitlement to credit for input tax
  383. 172JAttribution of payments
  384. Part 19C: ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES
  385. 172KRegulation 172K
  386. 172LAdjustment of output tax
  387. 172MReadjustment of output tax
  388. 172NReadjustment of output tax
  389. Part XX: REPAYMENTS TO COMMUNITY TRADERS
  390. 173Interpretation of Part XX Repealed
  391. 173ARepayments of VAT Repealed
  392. 173BRegulation 173B Repealed
  393. 173CRegulation 173C Repealed
  394. 173DRegulation 173D Repealed
  395. 173EPersons to whom this Part applies Repealed
  396. 173FTime when VAT is incurred Repealed
  397. 173GRepayment period Repealed
  398. 173HMinimum total claim for a repayment period Repealed
  399. 173IRequirements for a claim for repayment of VAT Repealed
  400. 173JRegulation 173J Repealed
  401. 173KRegulation 173K Repealed
  402. 173LContents of a repayment application Repealed
  403. 173MRegulation 173M Repealed
  404. 173NRegulation 173N Repealed
  405. 173ORegulation 173O Repealed
  406. 173PDay by which a claim under this Part must be made Repealed
  407. 173QNotification of entitlement to repayment Repealed
  408. 173RRequests for further information or a document Repealed
  409. 173SRelevant period applicable to any VAT for which repayment is claimed Repealed
  410. 173TExtension of the relevant period by virtue of the making of a request for information or a document Repealed
  411. 173UExtension of the relevant period where more than one request for information or a document is made in relation to the same VAT Repealed
  412. 173VTime when a repayment of VAT must be made Repealed
  413. 173WInterest on late payments Repealed
  414. 173XRegulation 173X Repealed
  415. 174... Repealed
  416. 175... Repealed
  417. 176... Repealed
  418. 177... Repealed
  419. 178... Repealed
  420. 179... Repealed
  421. 180Deduction of bank charges Repealed
  422. 181Treatment of claim ... Repealed
  423. 182Treatment of claim ... Repealed
  424. 183... Incorrect claims Repealed
  425. 184Regulation 184 Repealed
  426. 20ARepayments to EU traders incurring VAT on goods in Northern Ireland
  427. 184AApplication of this Part
  428. 184DRegulation 184D
  429. 184KARegulation 184KA
  430. 184KBRegulation 184KB
  431. Part 20B: Obligation on Commissioners to forward claims to member States
  432. 184LRegulation 184L
  433. Part XXI: REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM
  434. 185Interpretation of Part XXI
  435. 186Repayments of VAT
  436. 187VAT representatives
  437. 188Persons to whom this Part applies
  438. 189Supplies and importations to which this Part applies
  439. 190VAT which will not be repaid
  440. 191Method of claiming
  441. 192Time within which a claim must be made
  442. 193Deduction of bank charges
  443. 194Treatment of claim ...
  444. 195Treatment of claim ... Repealed
  445. 196False, altered or incorrect claims
  446. 197False, altered or incorrect claims
  447. Part XXII: REPAYMENT SUPPLEMENT
  448. 198Computation of period Repealed
  449. 199Duration of period Repealed
  450. Part XXIII: REFUNDS TO “DO-IT-YOURSELF” BUILDERS
  451. 200Interpretation of Part XXIII
  452. 201Method and time for making claim
  453. 201ARegulation 201A Repealed
  454. Part XXIV: FLAT-RATE SCHEME FOR FARMERS
  455. 202Interpretation of Part XXIV
  456. 203Flat-rate scheme
  457. 204Admission to the scheme
  458. 205Certification
  459. 206Cancellation of certificates
  460. 206ANotification to Commissioners
  461. 207Death, bankruptcy or incapacity of certified person
  462. 208Further certification
  463. 209Claims by taxable persons for amounts to be treated as credits for input tax
  464. 210Duty to keep records
  465. 211Production of records
  466. Part XXV: DISTRESS AND DILIGENCE
  467. A212Regulation A212
  468. 212Distress Repealed
  469. 213Diligence
  470. Part 26: UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns
  471. 214Interpretation Repealed
  472. 215Registration requests: Non-Union scheme Repealed
  473. 216Registration requests: Union scheme Repealed
  474. 217Registration requests: declaration Repealed
  475. 218Communications with the Commissioners Repealed
  476. Part 27: NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION Repealed
  477. 219Regulation 219 Repealed
  478. 220Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made Repealed
  479. 221Claims in respect of overpaid VAT Repealed
  480. 222Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period Repealed
  481. 223Scheme participants who are also taxable persons: disapplication of paragraph 17(1) Repealed
  482. Signature
  483. Schedule 1Schedule 1 Repealed
  484. Schedule 1ASchedule 1A
  485. 1Paragraph 1
  486. 2Paragraph 2
  487. 3Paragraph 3
  488. 4Paragraph 4
  489. 5Paragraph 5
  490. 6Paragraph 6
  491. Schedule 2REVOCATIONS
  492. TABLE OF DERIVATIONS(This table is not part of the Regulations)
  493. Explanatory note