# The Value Added Tax Regulations 1995, Appendix TABLE OF DERIVATIONS: (This table is not part of the Regulations)


Notes:
1 This Table shows the derivation of the Regulations.
2 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)
Provision
Derivation
New Regulation
Regulations
Old Regulation
1
VATGR
1
2
2
3
3
4
67
5
4
6
4
7
9
8
10
9
11
10
10A
11
10B
12
10C
13
12
14
13
15
14
16
15
17
15A
18
15B
19
15C
20
16
21
ECSS
1
22
2
23
3
24
AR RGA
1 2
25
VATGR
58
26
58A
27
59
28
61
29
62
30
63
31
AR
2, 2A
32
4
33
4A
34
5
35
VATGR
64
36
64C
37
AR
6
38
7
39
8
40
VATGR
60
41
58ZA, 60A
42
RGA
3
43
—
NEW
44
POA
2
45
4
46
5
47
6
48
7
49
AA
2
50
3
51
4
52
5
53
6
54
7
55
8
56
CA
2
57
3
58
4
59
5
60
6
61
7
62
8
63
9
64
10
65
12
66
SR
1
67
2
68
3
69
4
70
5
71
6
72
7
73
10
74
8
75
9
76
TS
2
77
3
78
4
79
5
80
6
81
VAT GR
17
82
18
83
18A
84
18B
85
19
86
20
87
20A
88
21
89
22
90
23
91
24
92
25
93
26
94
27
95
28
96
VA
2(3)
97
2(1), (2)
98
VAT GR
9A
99
29
100
29A
101
30
102
31
103
32
104
32A
105
33
106
33A
107
34
108
35
109
36
110
36A
111
37
112
37A
113
37B
114
37C
115
37D
116
37E
117
38
118
39
119
39B
120
40
121
39A
122
41
123
42
124
45
125
46
126
48
127
49
128
50
129
51
130
52
131
54
132
56
133
57
134
57A
135
57B
136
57D(1)
137
57D(2)
138
57DA
139
57E
140
57F
141
57G
142
57H
143
57I
144
57J
145
57K, 57L
146
RNMT
1
147
VAT GR
64B
148
64A
149
RNMT
2
150
3
151
4
152
5
153
6
154
7
155
VAT GR
57C
156
BDR
2
157
4
158
5
159
6
160
7
161
8
162
9
163
10
164
11
165
RBD
2
166
3
167
4
168
5
169
6
170
7
171
8
172
9
173
CT
2
174
3
175
4
176
5
177
6
178
7
179
8
180
9
181
10
182
11
183
12
184
13
185
TC
2
186
3
187
4
188
5
189
6
190
7
191
8
192
9
193
—
NEW
194
10
195
11
196
—
NEW
197
—
NEW
198
RS
4
199
5
200
DIY
2
201
3
202
FRF
1
203
2
204
3
205
4
206
5
207
6
208
7
209
8
210
9
211
10
212
VATGR
65
213
66

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Source: https://www.legislation.gov.uk/uksi/1995/2518/appendix/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/appendix-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.