{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-165",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-165.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/165",
  "kind": "regulation",
  "number": "165",
  "heading": "Interpretation of Part XIX",
  "text": "In this Part—\n“claim” means a claim in accordance with regulations 166 ... and 167 for a refund of VAT to which a person is entitled by virtue of section 36 of the Act and “claimant” shall be construed accordingly;\n“payment” means any payment or part-payment which is made by any person ... by way of consideration for a supply regardless of whether such payment extinguishes the purchaser’s debt to the claimant or not;\n“purchaser” means a person to whom the claimant made a relevant supply;\n“refunds for bad debts account” has the meaning given in regulation 168;\n“relevant supply” means any taxable supply upon which a claim is based;\n“return” means the return which the claimant is required to make in accordance with regulation 25 ...;\n“security” means—\n(a)in relation to England, Wales and Northern Ireland, any mortgage, charge, lien or other security, and\n(b)in relation to Scotland, any security (whether heritable or moveable), any floating charge and any right of lien or preference and right of retention (other than a right of compensation or set-off).\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 165 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 65(a); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 165 omitted (1.12.1999) by virtue of The Value Added Tax Regulations 1999 (S.I. 1999/3029), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 165 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 65(b); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 165 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 65(c); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. XIX 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(4) (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))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Reg. 165 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(2) (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))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 165 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/165",
    "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."
}