{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/appendix-1",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/appendix-1.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "appendix/1",
  "kind": "appendix",
  "number": "TABLE OF DERIVATIONS",
  "heading": "(This table is not part of the Regulations)",
  "text": "Notes:\n1 This Table shows the derivation of the Regulations.\n2 The following abbreviations are used in the Table:\nAA\n=The Value Added Tax (Annual Accounting) Regulations 1988\n(S.I. 1988/886)\nAR\n=The Value Added Tax (Accounting and Records) Regulations 1989\n(S.I. 1989/2248)\nBDR\n=The Value Added Tax (Bad Debt Relief) Regulations 1986\n(S.I. 1986/335)\nCA\n=The Value Added Tax (Cash Accounting) Regulations 1987\n(S.I. 1987/1427)\nCT\n=The Value Added Tax (Repayment to Community Traders) Regulations 1980\n(S.I. 1980/1537)\nDIY\n=The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989\n(S.I. 1989/2259)\nECSS\n=The Value Added Tax (EC Sales Statements) Regulations 1992\n(S.I. 1992/3096)\nFRF\n=The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992\n(S.I. 1992/3103)\nPOA\n=The Value Added Tax (Payments on Account) (No. 2) Regulations 1992\n(S.I. 1992/1844)\nRBD\n=The Value Added Tax (Refunds for Bad Debts) Regulations 1991\n(S.I. 1991/371)\nRGA\n=The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992\n(S.I. 1992/3101)\nRNMT\n=The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992\nS.I. 1992/3100\nRS\n=The Value Added Tax (Repayment Supplement) Regulations 1988\n(S.I. 1988/1343)\nSR\n=The Value Added Tax (Supplies by Retailers) Regulations 1972\n(S.I. 1972/1148)\nTC\n=The Value Added Tax (Repayments to Third Country Traders) Regulations 1987\n(S.I. 1987/2015)\nTS\n=The Value Added Tax (Trading Stamps) Regulations 1973\n(S.I. 1973/293)\nVA\n=The Value Added Tax (Valuation of Acquisitions) Regulations 1992\n(S.I. 1992/3099)\nVATGR\n=The Value Added Tax (General) Regulations 1985\n(S.I. 1985/886)\nProvision\nDerivation\nNew Regulation\nRegulations\nOld Regulation\n1\nVATGR\n1\n2\n2\n3\n3\n4\n67\n5\n4\n6\n4\n7\n9\n8\n10\n9\n11\n10\n10A\n11\n10B\n12\n10C\n13\n12\n14\n13\n15\n14\n16\n15\n17\n15A\n18\n15B\n19\n15C\n20\n16\n21\nECSS\n1\n22\n2\n23\n3\n24\nAR RGA\n1 2\n25\nVATGR\n58\n26\n58A\n27\n59\n28\n61\n29\n62\n30\n63\n31\nAR\n2, 2A\n32\n4\n33\n4A\n34\n5\n35\nVATGR\n64\n36\n64C\n37\nAR\n6\n38\n7\n39\n8\n40\nVATGR\n60\n41\n58ZA, 60A\n42\nRGA\n3\n43\n—\nNEW\n44\nPOA\n2\n45\n4\n46\n5\n47\n6\n48\n7\n49\nAA\n2\n50\n3\n51\n4\n52\n5\n53\n6\n54\n7\n55\n8\n56\nCA\n2\n57\n3\n58\n4\n59\n5\n60\n6\n61\n7\n62\n8\n63\n9\n64\n10\n65\n12\n66\nSR\n1\n67\n2\n68\n3\n69\n4\n70\n5\n71\n6\n72\n7\n73\n10\n74\n8\n75\n9\n76\nTS\n2\n77\n3\n78\n4\n79\n5\n80\n6\n81\nVAT GR\n17\n82\n18\n83\n18A\n84\n18B\n85\n19\n86\n20\n87\n20A\n88\n21\n89\n22\n90\n23\n91\n24\n92\n25\n93\n26\n94\n27\n95\n28\n96\nVA\n2(3)\n97\n2(1), (2)\n98\nVAT GR\n9A\n99\n29\n100\n29A\n101\n30\n102\n31\n103\n32\n104\n32A\n105\n33\n106\n33A\n107\n34\n108\n35\n109\n36\n110\n36A\n111\n37\n112\n37A\n113\n37B\n114\n37C\n115\n37D\n116\n37E\n117\n38\n118\n39\n119\n39B\n120\n40\n121\n39A\n122\n41\n123\n42\n124\n45\n125\n46\n126\n48\n127\n49\n128\n50\n129\n51\n130\n52\n131\n54\n132\n56\n133\n57\n134\n57A\n135\n57B\n136\n57D(1)\n137\n57D(2)\n138\n57DA\n139\n57E\n140\n57F\n141\n57G\n142\n57H\n143\n57I\n144\n57J\n145\n57K, 57L\n146\nRNMT\n1\n147\nVAT GR\n64B\n148\n64A\n149\nRNMT\n2\n150\n3\n151\n4\n152\n5\n153\n6\n154\n7\n155\nVAT GR\n57C\n156\nBDR\n2\n157\n4\n158\n5\n159\n6\n160\n7\n161\n8\n162\n9\n163\n10\n164\n11\n165\nRBD\n2\n166\n3\n167\n4\n168\n5\n169\n6\n170\n7\n171\n8\n172\n9\n173\nCT\n2\n174\n3\n175\n4\n176\n5\n177\n6\n178\n7\n179\n8\n180\n9\n181\n10\n182\n11\n183\n12\n184\n13\n185\nTC\n2\n186\n3\n187\n4\n188\n5\n189\n6\n190\n7\n191\n8\n192\n9\n193\n—\nNEW\n194\n10\n195\n11\n196\n—\nNEW\n197\n—\nNEW\n198\nRS\n4\n199\n5\n200\nDIY\n2\n201\n3\n202\nFRF\n1\n203\n2\n204\n3\n205\n4\n206\n5\n207\n6\n208\n7\n209\n8\n210\n9\n211\n10\n212\nVATGR\n65\n213\n66",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/appendix/1",
    "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."
}