Appendix TABLE OF DERIVATIONS (This table is not part of the Regulations)

Notes:

This Table shows the derivation of the Regulations.

The following abbreviations are used in the Table:

AA	=The Value Added Tax (Annual Accounting) Regulations 1988	(S.I. 1988/886)
AR	=The Value Added Tax (Accounting and Records) Regulations 1989	(S.I. 1989/2248)
BDR	=The Value Added Tax (Bad Debt Relief) Regulations 1986	(S.I. 1986/335)
CA	=The Value Added Tax (Cash Accounting) Regulations 1987	(S.I. 1987/1427)
CT	=The Value Added Tax (Repayment to Community Traders) Regulations 1980	(S.I. 1980/1537)
DIY	=The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989	(S.I. 1989/2259)
ECSS	=The Value Added Tax (EC Sales Statements) Regulations 1992	(S.I. 1992/3096)
FRF	=The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992	(S.I. 1992/3103)
POA	=The Value Added Tax (Payments on Account) (No. 2) Regulations 1992	(S.I. 1992/1844)
RBD	=The Value Added Tax (Refunds for Bad Debts) Regulations 1991	(S.I. 1991/371)
RGA	=The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992	(S.I. 1992/3101)
RNMT	=The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992	S.I. 1992/3100
RS	=The Value Added Tax (Repayment Supplement) Regulations 1988	(S.I. 1988/1343)
SR	=The Value Added Tax (Supplies by Retailers) Regulations 1972	(S.I. 1972/1148)
TC	=The Value Added Tax (Repayments to Third Country Traders) Regulations 1987	(S.I. 1987/2015)
TS	=The Value Added Tax (Trading Stamps) Regulations 1973	(S.I. 1973/293)
VA	=The Value Added Tax (Valuation of Acquisitions) Regulations 1992	(S.I. 1992/3099)
VATGR	=The Value Added Tax (General) Regulations 1985	(S.I. 1985/886)