{ "url": "https://openlegislation.uk/value-added-tax-regulations-1995", "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995.json", "id": "uksi/1995/2518", "title": "The Value Added Tax Regulations 1995", "short_title": "Value Added Tax 1995", "long_title": "These Regulations revoke and remake, with certain amendments, all the regulations relating to VAT, namely—The Value Added Tax (Supplies by Retailers) Regulations 1972 (S.I. 1972/1148) (as amended)The Value Added Tax (Trading Stamps) Regulations 1973 (S.I. 1973/293)The Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537) (as amended)The Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (as amended)The Value Added Tax (Bad Debt Relief) Regulations 1986 (S.I. 1986/335) (as amended)The Value Added Tax (Cash Accounting) Regulations 1987 (S.I. 1987/1427) (as amended)The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (S.I. 1987/2015) (as amended)The Value Added Tax (Annual Accounting) Regulations 1988 (S.I. 1988/886) (as amended)The Value Added Tax (Repayment Supplement) Regulations 1988 (S.I. 1988/1343)The Value Added Tax (Accounting and Records) Regulations 1989 (S.I. 1989/2248) (as amended)The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 (S.I. 1989/2259)The Value Added Tax (Refunds for Bad Debts) Regulations 1991 (S.I. 1991/371)The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992 (S.I. 1992/3103)", "citation": "S.I. 1995/2518", "type": "uksi", "year": "1995", "number": "2518", "version": "current", "date": "1995-09-27", "revised": true, "valid_from": "2026-07-29", "extent": "E+W+S+N.I.", "unapplied_effects": 122, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/I", "kind": "part", "number": "I", "heading": "PRELIMINARY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/1", "kind": "regulation", "number": "1", "heading": "Citation and commencement", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-1", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "regulation/2", "kind": "regulation", "number": "2", "heading": "Interpretation—general", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-2", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "regulation/3", "kind": "regulation", "number": "3", "heading": "Revocations and savings", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "regulation/4", "kind": "regulation", "number": "4", "heading": "Requirement, direction, demand or permission", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-4", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "regulation/4A", "kind": "regulation", "number": "4A", "heading": "Electronic communication", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-4A", "extent": null, "status": null, "parent": "part/I" }, { "path": "regulation/4B", "kind": "regulation", "number": "4B", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-4B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "part/II", "kind": "part", "number": "II", "heading": "REGISTRATION AND PROVISIONS FOR SPECIAL CASES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/5", "kind": "regulation", "number": "5", "heading": "Registration and notification", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-5", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/6", "kind": "regulation", "number": "6", "heading": "Transfer of a going concern", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-6", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/7", "kind": "regulation", "number": "7", "heading": "Notice by partnership", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-7", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/8", "kind": "regulation", "number": "8", "heading": "Representation of club, association or organisation", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-8", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/9", "kind": "regulation", "number": "9", "heading": "Death, bankruptcy or incapacity of taxable person", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-9", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/10", "kind": "regulation", "number": "10", "heading": "VAT representatives", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-10", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/11", "kind": "regulation", "number": "11", "heading": "Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-11", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/12", "kind": "regulation", "number": "12", "heading": "Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-12", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "part/III", "kind": "part", "number": "III", "heading": "VAT INVOICES AND OTHER INVOICING REQUIREMENTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/A13", "kind": "regulation", "number": "A13", "heading": "Interpretation of Part 3", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-A13", "extent": null, "status": "repealed", "parent": "part/III" }, { "path": "regulation/13", "kind": "regulation", "number": "13", "heading": "Obligation to provide a VAT invoice", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-13", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/13A", "kind": "regulation", "number": "13A", "heading": "Electronic invoicing", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-13A", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/13B", "kind": "regulation", "number": "13B", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-13B", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/14", "kind": "regulation", "number": "14", "heading": "Contents of VAT invoice", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-14", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/15", "kind": "regulation", "number": "15", "heading": "Change of rate, credit notes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-15", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/15A", "kind": "regulation", "number": "15A", "heading": "Change of rate, supplementary charge invoices", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-15A", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/15B", "kind": "regulation", "number": "15B", "heading": "Change of liability: anti-forestalling invoices", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-15B", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/15C", "kind": "regulation", "number": "15C", "heading": "Changes in consideration: debit notes and credit notes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-15C", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/16", "kind": "regulation", "number": "16", "heading": "Retailers' invoices", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-16", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/16A", "kind": "regulation", "number": "16A", "heading": "Simplified invoices", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-16A", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/16B", "kind": "regulation", "number": "16B", "heading": "Retailers' and simplified invoices: exceptions", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-16B", "extent": null, "status": null, "parent": "part/III" }, { "path": "regulation/17", "kind": "regulation", "number": "17", "heading": "Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-17", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/18", "kind": "regulation", "number": "18", "heading": "Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-18", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/19", "kind": "regulation", "number": "19", "heading": "Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-19", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "regulation/20", "kind": "regulation", "number": "20", "heading": "General", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-20", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "part/IV", "kind": "part", "number": "IV", "heading": "EC SALES STATEMENTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/21", "kind": "regulation", "number": "21", "heading": "Interpretation of Part IV", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-21", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV" }, { "path": "regulation/22", "kind": "regulation", "number": "22", "heading": "Submission of statements", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV" }, { "path": "regulation/22ZZA", "kind": "regulation", "number": "22ZZA", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22ZZA", "extent": null, "status": null, "parent": "part/IV" }, { "path": "regulation/22ZA", "kind": "regulation", "number": "22ZA", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22ZA", "extent": null, "status": "repealed", "parent": "part/IV" }, { "path": "regulation/22A", "kind": "regulation", "number": "22A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22A", "extent": null, "status": "repealed", "parent": "part/IV" }, { "path": "regulation/22B", "kind": "regulation", "number": "22B", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22B", "extent": null, "status": null, "parent": "part/IV" }, { "path": "regulation/22C", "kind": "regulation", "number": "22C", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22C", "extent": null, "status": null, "parent": "part/IV" }, { "path": "regulation/23", "kind": "regulation", "number": "23", "heading": "Final statements", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV" }, { "path": "part/4A", "kind": "part", "number": "4A", "heading": "REVERSE CHARGE SALES STATEMENTS", "url": null, "extent": null, "status": "repealed", "parent": null }, { "path": "regulation/23A", "kind": "regulation", "number": "23A", "heading": "Interpretation of Part 4A", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23A", "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "regulation/23B", "kind": "regulation", "number": "23B", "heading": "Notification of first relevant supply", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23B", "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "regulation/23C", "kind": "regulation", "number": "23C", "heading": "Submission of Statements", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23C", "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "regulation/23D", "kind": "regulation", "number": "23D", "heading": "Notification of cessation and recommencement of relevant supplies", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23D", "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "part/4B", "kind": "part", "number": "4B", "heading": "PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/4B/crossheading/interpretation-of-part-4b", "kind": "crossheading", "number": null, "heading": "Interpretation of Part 4B", "url": null, "extent": null, "status": null, "parent": "part/4B" }, { "path": "regulation/23E", "kind": "regulation", "number": "23E", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23E", "extent": null, "status": null, "parent": "part/4B/crossheading/interpretation-of-part-4b" }, { "path": "regulation/23F", "kind": "regulation", "number": "23F", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-23F", "extent": null, "status": null, "parent": "part/4B/crossheading/interpretation-of-part-4b" }, { "path": "part/V", "kind": "part", "number": "V", "heading": "ACCOUNTING, PAYMENT AND RECORDS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/24", "kind": "regulation", "number": "24", "heading": "Interpretation of Part V", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-24", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/24A", "kind": "regulation", "number": "24A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-24A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/24B", "kind": "regulation", "number": "24B", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-24B", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/24C", "kind": "regulation", "number": "24C", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-24C", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/25", "kind": "regulation", "number": "25", "heading": "Making of returns", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-25", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/25A", "kind": "regulation", "number": "25A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-25A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/26", "kind": "regulation", "number": "26", "heading": "Accounting for VAT on an acquisition by reference to the value shown on an invoice", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-26", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/27", "kind": "regulation", "number": "27", "heading": "Supplies under Schedule 4, paragraph 7", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-27", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/28", "kind": "regulation", "number": "28", "heading": "Estimation of output tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-28", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/29", "kind": "regulation", "number": "29", "heading": "Claims for input tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-29", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/30", "kind": "regulation", "number": "30", "heading": "Persons acting in a representative capacity", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-30", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/31", "kind": "regulation", "number": "31", "heading": "Records", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/31A", "kind": "regulation", "number": "31A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/31AA", "kind": "regulation", "number": "31AA", "heading": "Preservation of records", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31AA", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/31B", "kind": "regulation", "number": "31B", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31B", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/31C", "kind": "regulation", "number": "31C", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-31C", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/32", "kind": "regulation", "number": "32", "heading": "The VAT account", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-32", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/32A", "kind": "regulation", "number": "32A", "heading": "Recording and keeping of information in electronic form", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-32A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/32B", "kind": "regulation", "number": "32B", "heading": "Exemption from the electronic recording requirements", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-32B", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/32C", "kind": "regulation", "number": "32C", "heading": "Election not to be exempt", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-32C", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/33", "kind": "regulation", "number": "33", "heading": "The register of temporary movement of goods to and from other member States", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-33", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/33A", "kind": "regulation", "number": "33A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-33A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/33B", "kind": "regulation", "number": "33B", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-33B", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/34", "kind": "regulation", "number": "34", "heading": "Correction of errors", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-34", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/35", "kind": "regulation", "number": "35", "heading": "Correction of errors", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-35", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/36", "kind": "regulation", "number": "36", "heading": "Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-36", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/37", "kind": "regulation", "number": "37", "heading": "Claims for credit for, or repayment of, overstated or overpaid VAT", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/38", "kind": "regulation", "number": "38", "heading": "Adjustments in the course of business", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-38", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/38ZA", "kind": "regulation", "number": "38ZA", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-38ZA", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/38A", "kind": "regulation", "number": "38A", "heading": "Adjustments 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)", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-38A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/39", "kind": "regulation", "number": "39", "heading": "Calculation of returns", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-39", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/40", "kind": "regulation", "number": "40", "heading": "VAT to be accounted for on returns and payment of VAT", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-40", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/40A", "kind": "regulation", "number": "40A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-40A", "extent": null, "status": null, "parent": "part/V" }, { "path": "regulation/41", "kind": "regulation", "number": "41", "heading": "Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-41", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/42", "kind": "regulation", "number": "42", "heading": "Accounting for VAT on the removal of goods", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-42", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "regulation/43", "kind": "regulation", "number": "43", "heading": "Goods removed from warehousing regime", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-43", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "part/VA", "kind": "part", "number": "VA", "heading": "REIMBURSEMENT ARRANGEMENTS", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/37A", "kind": "regulation", "number": "43A", "heading": "Interpretation of Part VA", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37A", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37B", "kind": "regulation", "number": "43B", "heading": "Reimbursement arrangements—general", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37B", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37C", "kind": "regulation", "number": "43C", "heading": "Reimbursement arrangements—provisions to be included", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37C", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37D", "kind": "regulation", "number": "43D", "heading": "Repayments to the CommissionersNotifications and repayments to the Commissioners", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37D", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37E", "kind": "regulation", "number": "43E", "heading": "Records", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37E", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37F", "kind": "regulation", "number": "43F", "heading": "Production of records", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37F", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37G", "kind": "regulation", "number": "43G", "heading": "Undertakings", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37G", "extent": null, "status": null, "parent": "part/VA" }, { "path": "regulation/37H", "kind": "regulation", "number": "43H", "heading": "Reimbursement arrangements made before 11th February 1998", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37H", "extent": null, "status": null, "parent": "part/VA" }, { "path": "part/VI", "kind": "part", "number": "VI", "heading": "PAYMENTS ON ACCOUNT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/44", "kind": "regulation", "number": "44", "heading": "Interpretation of Part VI", "url": 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"https://openlegislation.uk/value-added-tax-regulations-1995/regulation-47", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "regulation/48", "kind": "regulation", "number": "48", "heading": "Payments on Account", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-48", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "part/VII", "kind": "part", "number": "VII", "heading": "ANNUAL ACCOUNTING", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/49", "kind": "regulation", "number": "49", "heading": "Interpretation of Part VII", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-49", "extent": null, "status": null, "parent": "part/VII" }, { "path": "regulation/50", "kind": "regulation", "number": "50", "heading": "Annual accounting scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-50", "extent": null, "status": null, "parent": "part/VII" }, { "path": "regulation/51", "kind": "regulation", "number": "51", "heading": "Annual accounting scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-51", "extent": null, "status": null, "parent": "part/VII" }, { "path": "regulation/52", "kind": "regulation", "number": "52", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-52", "extent": null, "status": null, "parent": "part/VII" }, { "path": "regulation/53", "kind": "regulation", "number": "53", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-53", "extent": null, "status": null, "parent": "part/VII" }, { "path": "regulation/54", "kind": "regulation", "number": "54", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-54", "extent": null, "status": null, "parent": "part/VII" 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"heading": "Relevant supplies and purchases", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55C", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55D", "kind": "regulation", "number": "55D", "heading": "Method of accounting", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55D", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55E", "kind": "regulation", "number": "55E", "heading": "Input tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55E", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55F", "kind": "regulation", "number": "55F", "heading": "Exceptional claims for VAT relief", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55F", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55G", "kind": "regulation", "number": "55G", "heading": "Determining relevant turnover", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55G", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55H", "kind": "regulation", "number": "55H", "heading": "Appropriate percentage", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55H", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55JB", "kind": "regulation", "number": "55JB", "heading": "Reduced appropriate percentage for newly registered period", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55JB", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55K", "kind": "regulation", "number": "55K", "heading": "Category of business", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55K", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55KA", "kind": "regulation", "number": "55KA", "heading": "Appropriate percentage for limited-cost traders", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55KA", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55L", "kind": "regulation", "number": "55L", "heading": "Admission to scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55L", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55M", "kind": "regulation", "number": "55M", "heading": "Withdrawal from the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55M", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55N", "kind": "regulation", "number": "55N", "heading": "Notification", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55N", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55P", "kind": "regulation", "number": "55P", "heading": "Termination by the Commissioners", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55P", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55Q", "kind": "regulation", "number": "55Q", "heading": "Date of withdrawal from the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55Q", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55R", "kind": "regulation", "number": "55R", "heading": "Self-supply on withdrawal from scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55R", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55S", "kind": "regulation", "number": "55S", "heading": "Adjustments in respect of stock on hand at withdrawal from scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55S", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55T", "kind": "regulation", "number": "55T", "heading": "Amendment by notice", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55T", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55U", "kind": "regulation", "number": "55U", "heading": "Reverse charges", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55U", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "regulation/55V", "kind": "regulation", "number": "55V", "heading": "Bad debt relief", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55V", "extent": null, "status": null, "parent": "part/VIIA" }, { "path": "part/VIII", "kind": "part", "number": "VIII", "heading": "CASH ACCOUNTING", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/56", "kind": "regulation", "number": "56", "heading": "Interpretation of Part VIII", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-56", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/57", "kind": "regulation", "number": "57", "heading": "Cash accounting scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-57", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/57A", "kind": "regulation", "number": "57A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-57A", "extent": null, "status": null, "parent": "part/VIII" }, { "path": "regulation/58", "kind": "regulation", "number": "58", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-58", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/59", "kind": "regulation", "number": "59", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-59", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/60", "kind": "regulation", "number": "60", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-60", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/61", "kind": "regulation", "number": "61", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-61", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/62", "kind": "regulation", "number": "62", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-62", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/63", "kind": "regulation", "number": "63", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-63", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/64", "kind": "regulation", "number": "64", "heading": "Withdrawal from the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-64", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "regulation/64A", "kind": "regulation", "number": "64A", "heading": "Bad debt relief", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-64A", "extent": null, "status": null, "parent": "part/VIII" }, { "path": "regulation/65", "kind": "regulation", "number": "65", "heading": "Accounting", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-65", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "part/IX", "kind": "part", "number": "IX", "heading": "SUPPLIES BY RETAILERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/66", "kind": "regulation", "number": "66", "heading": "Interpretation of Part IX", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-66", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/67", "kind": "regulation", "number": "67", "heading": "Retail schemes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-67", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/68", "kind": "regulation", "number": "68", "heading": "Retail schemes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-68", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/69", "kind": "regulation", "number": "69", "heading": "Retail schemes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-69", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/69A", "kind": "regulation", "number": "69A", "heading": "Retail schemes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-69A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/70", "kind": "regulation", "number": "70", "heading": "Notification of use of a scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-70", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IX" }, { "path": "regulation/71", "kind": "regulation", "number": "71", "heading": "Changing schemes", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-71", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/72", "kind": "regulation", "number": "72", "heading": "Ceasing to use a scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-72", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "regulation/73", "kind": "regulation", "number": "73", "heading": "Supplies under Schedule 8, Group 1", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-73", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IX" }, { "path": "regulation/74", "kind": "regulation", "number": "74", "heading": "Supplies under Schedule 8, Group 12", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-74", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IX" }, { "path": "regulation/75", "kind": "regulation", "number": "75", "heading": "Change in VAT", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-75", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IX" }, { "path": "part/X", "kind": "part", "number": "X", "heading": "TRADING STAMPS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/76", "kind": "regulation", "number": "76", "heading": "Interpretation of Part X", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-76", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/X" }, { "path": "regulation/77", "kind": "regulation", "number": "77", "heading": "Trading stamp scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-77", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/X" }, { "path": "regulation/78", "kind": "regulation", "number": "78", "heading": "Trading stamp scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-78", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/X" }, { "path": "regulation/79", "kind": "regulation", "number": "79", "heading": "Trading stamp scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-79", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/X" }, { "path": "regulation/80", "kind": "regulation", "number": "80", "heading": "Trading stamp scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-80", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/X" }, { "path": "part/XI", "kind": "part", "number": "XI", "heading": "TIME OF SUPPLY AND TIME OF ACQUISITION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/81", "kind": "regulation", "number": "81", "heading": "Goods for private use and free supplies of services", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-81", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XI" }, { "path": "regulation/82", "kind": "regulation", "number": "82", "heading": "Services from outside the United Kingdom", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-82", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XI" }, { "path": 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null, "parent": "part/XI" }, { "path": "regulation/86", "kind": "regulation", "number": "86", "heading": "Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-86", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XI" }, { "path": "regulation/87", "kind": "regulation", "number": "87", "heading": "Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-87", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/XI" }, { "path": "regulation/88", "kind": "regulation", "number": "88", "heading": "Supplier’s goods in possession of buyer", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-88", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XI" }, { "path": "regulation/89", "kind": 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"status": null, "parent": "part/19C" }, { "path": "regulation/172L", "kind": "regulation", "number": "172L", "heading": "Adjustment of output tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172L", "extent": null, "status": null, "parent": "part/19C" }, { "path": "regulation/172M", "kind": "regulation", "number": "172M", "heading": "Readjustment of output tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172M", "extent": null, "status": null, "parent": "part/19C" }, { "path": "regulation/172N", "kind": "regulation", "number": "172N", "heading": "Readjustment of output tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172N", "extent": null, "status": null, "parent": "part/19C" }, { "path": "part/XX", "kind": "part", "number": "XX", "heading": "REPAYMENTS TO COMMUNITY TRADERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/173", "kind": 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Incorrect claims", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-183", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/XX" }, { "path": "regulation/184", "kind": "regulation", "number": "184", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184", "extent": null, "status": "repealed", "parent": "part/XX" }, { "path": "part/20A", "kind": "part", "number": "20A", "heading": "Repayments to EU traders incurring VAT on goods in Northern Ireland", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/part-20A", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/184A", "kind": "regulation", "number": "184A", "heading": "Application of this Part", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/20A" }, { "path": "regulation/184D", "kind": "regulation", "number": "184D", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/20A" }, { "path": "regulation/184KA", "kind": "regulation", "number": "184KA", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184KA", "extent": null, "status": null, "parent": "part/20A" }, { "path": "regulation/184KB", "kind": "regulation", "number": "184KB", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184KB", "extent": null, "status": null, "parent": "part/20A" }, { "path": "part/20B", "kind": "part", "number": "20B", "heading": "Obligation on Commissioners to forward claims to member States", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/184L", "kind": "regulation", "number": "184L", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184L", "extent": null, "status": null, "parent": "part/20B" }, { "path": "part/XXI", "kind": "part", "number": "XXI", "heading": "REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/185", "kind": "regulation", "number": "185", "heading": "Interpretation of Part XXI", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-185", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/186", "kind": "regulation", "number": "186", "heading": "Repayments of VAT", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-186", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/187", "kind": "regulation", "number": "187", "heading": "VAT representatives", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-187", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/188", "kind": "regulation", "number": "188", "heading": "Persons to whom this Part applies", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-188", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/189", "kind": "regulation", "number": "189", "heading": "Supplies and importations to which this Part applies", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-189", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/190", "kind": "regulation", "number": "190", "heading": "VAT which will not be repaid", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-190", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/191", "kind": "regulation", "number": "191", "heading": "Method of claiming", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-191", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/192", "kind": "regulation", "number": "192", "heading": "Time within which a claim must be made", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-192", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/193", "kind": "regulation", "number": "193", "heading": "Deduction of bank charges", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-193", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/194", "kind": "regulation", "number": "194", "heading": "Treatment of claim ...", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-194", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/195", "kind": "regulation", "number": "195", "heading": "Treatment of claim ...", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-195", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/XXI" }, { "path": "regulation/196", "kind": "regulation", "number": "196", "heading": "False, altered or incorrect claims", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-196", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "regulation/197", "kind": "regulation", "number": "197", "heading": "False, altered or incorrect claims", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-197", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXI" }, { "path": "part/XXII", "kind": "part", "number": "XXII", "heading": "REPAYMENT SUPPLEMENT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/198", "kind": "regulation", "number": "198", "heading": "Computation of period", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-198", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/XXII" }, { "path": "regulation/199", "kind": "regulation", "number": "199", "heading": "Duration of period", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-199", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/XXII" }, { "path": "part/XXIII", "kind": "part", "number": "XXIII", "heading": "REFUNDS TO “DO-IT-YOURSELF” BUILDERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/200", "kind": "regulation", "number": "200", "heading": "Interpretation of Part XXIII", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-200", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIII" }, { "path": "regulation/201", "kind": "regulation", "number": "201", "heading": "Method and time for making claim", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-201", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIII" }, { "path": "regulation/201A", "kind": "regulation", "number": "201A", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-201A", "extent": null, "status": "repealed", "parent": "part/XXIII" }, { "path": "part/XXIV", "kind": "part", "number": "XXIV", "heading": "FLAT-RATE SCHEME FOR FARMERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/202", "kind": "regulation", "number": "202", "heading": "Interpretation of Part XXIV", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-202", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/203", "kind": "regulation", "number": "203", "heading": "Flat-rate scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-203", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/204", "kind": "regulation", "number": "204", "heading": "Admission to the scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-204", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/205", "kind": "regulation", "number": "205", "heading": "Certification", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-205", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/206", "kind": "regulation", "number": "206", "heading": "Cancellation of certificates", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-206", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/206A", "kind": "regulation", "number": "206A", "heading": "Notification to Commissioners", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-206A", "extent": null, "status": null, "parent": "part/XXIV" }, { "path": "regulation/207", "kind": "regulation", "number": "207", "heading": "Death, bankruptcy or incapacity of certified person", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-207", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/208", "kind": "regulation", "number": "208", "heading": "Further certification", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-208", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/209", "kind": "regulation", "number": "209", "heading": "Claims by taxable persons for amounts to be treated as credits for input tax", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-209", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/210", "kind": "regulation", "number": "210", "heading": "Duty to keep records", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-210", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "regulation/211", "kind": "regulation", "number": "211", "heading": "Production of records", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-211", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXIV" }, { "path": "part/XXV", "kind": "part", "number": "XXV", "heading": "DISTRESS AND DILIGENCE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/A212", "kind": "regulation", "number": "A212", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-A212", "extent": null, "status": null, "parent": "part/XXV" }, { "path": "regulation/212", "kind": "regulation", "number": "212", "heading": "Distress", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-212", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/XXV" }, { "path": "regulation/213", "kind": "regulation", "number": "213", "heading": "Diligence", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-213", "extent": "E+W+S+N.I.", "status": null, "parent": "part/XXV" }, { "path": "part/26", "kind": "part", "number": "26", "heading": "UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/214", "kind": "regulation", "number": "214", "heading": "Interpretation", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-214", "extent": null, "status": "repealed", "parent": "part/26" }, { "path": "regulation/215", "kind": "regulation", "number": "215", "heading": "Registration requests: Non-Union scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-215", "extent": null, "status": "repealed", "parent": "part/26" }, { "path": "regulation/216", "kind": "regulation", "number": "216", "heading": "Registration requests: Union scheme", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-216", "extent": null, "status": "repealed", "parent": "part/26" }, { "path": "regulation/217", "kind": "regulation", "number": "217", "heading": "Registration requests: declaration", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-217", "extent": null, "status": "repealed", "parent": "part/26" }, { "path": "regulation/218", "kind": "regulation", "number": "218", "heading": "Communications with the Commissioners", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-218", "extent": null, "status": "repealed", "parent": "part/26" }, { "path": "part/27", "kind": "part", "number": "27", "heading": "NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION", "url": null, "extent": null, "status": "repealed", "parent": null }, { "path": "regulation/219", "kind": "regulation", "number": "219", "heading": null, "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-219", "extent": null, "status": "repealed", "parent": "part/27" }, { "path": "regulation/220", "kind": "regulation", "number": "220", "heading": "Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-220", "extent": null, "status": "repealed", "parent": "part/27" }, { "path": "regulation/221", "kind": "regulation", "number": "221", "heading": "Claims in respect of overpaid VAT", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-221", "extent": null, "status": "repealed", "parent": "part/27" }, { "path": "regulation/222", "kind": "regulation", "number": "222", "heading": "Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-222", "extent": null, "status": "repealed", "parent": "part/27" }, { "path": "regulation/223", "kind": "regulation", "number": "223", "heading": "Scheme participants who are also taxable persons: disapplication of paragraph 17(1)", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-223", "extent": null, "status": "repealed", "parent": "part/27" }, { "path": "signature", "kind": "signature", "number": null, "heading": "Signature", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/signature", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/1", "kind": "schedule", "number": "1", "heading": null, "url": 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"https://openlegislation.uk/value-added-tax-regulations-1995/schedule-2", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "appendix/1", "kind": "appendix", "number": "TABLE OF DERIVATIONS", "heading": "(This table is not part of the Regulations)", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/appendix-1", "extent": null, "status": null, "parent": null }, { "path": "note", "kind": "note", "number": null, "heading": "Explanatory note", "url": "https://openlegislation.uk/value-added-tax-regulations-1995/note", "extent": "E+W+S+N.I.", "status": null, "parent": null } ], "outstanding_effects": [], "made_under": [ { "id": "ukpga/1994/23", "title": "Value Added Tax Act 1994", "url": "https://openlegislation.uk/value-added-tax-act-1994", "provisions": [] } ], "changes_made_to": 1089, "changes_made_to_url": "https://openlegislation.uk/value-added-tax-regulations-1995/changes.json", "changes_made_by": 61, "changes_made_by_url": "https://openlegislation.uk/value-added-tax-regulations-1995/changes/by-it.json", "instruments_made_under": 0, "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-regulations-1995/instruments.json", "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/1995/2518", "retrieved_at": "2026-10-29T13:01:01.982800+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." }