{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55C",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55C.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/55C",
  "kind": "regulation",
  "number": "55C",
  "heading": "Relevant supplies and purchases",
  "text": "(1) Subject to paragraphs (3) , (5) and (6), any—\n(a) supply of any goods or services to,\n(b) acquisition of any goods from another member State by, or\n(c) importation of any goods ... by,\na flat-rate trader is a relevant purchase of his.\n(2) Subject to the following provisions of this regulation, any supply made by a person when he is not a flat-rate trader is not a relevant supply of his.\n(3) Subject to paragraphs (4) and (6) below, where—\n(a) a supply is made to, or made by, a person at a time when he is not a flat-rate trader, and\n(b) the operative date for VAT accounting purposes is, by virtue of regulation 57 (cash accounting scheme), a date when he is a flat-rate trader,\nthat supply is a relevant supply or a relevant purchase of his, as the case may be, if otherwise it would not be by virtue of paragraph (2) above.\n(4) Where a person—\n(a) is entitled to any credit for input tax in respect of the supply to, or acquisition or importation by, him of capital expenditure goods,\n(b) claims any such credit, and\n(c) makes a supply of those capital expenditure goods,\nthe supply made by him is not a relevant supply of his, if otherwise it would be.\n(5) Where by virtue of any provision of, or made under, the Act a supply is treated as made by a flat-rate trader, whether to himself or otherwise, that supply is neither a relevant supply nor a relevant purchase of his.\n(6) Where a supply of goods or services 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) is made to, or made by, a flat rate trader, that supply is neither a relevant purchase nor a relevant supply of his.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 55C(1) substituted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 5(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 55C(1)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 53(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 55C(3) substituted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 5(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 55C(6) inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 5(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 55C(6) inserted (1.11.2010) by The Value Added Tax (Amendment) (No. 2) Regulations 2010 (S.I. 2010/2240), regs. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 55C(6) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 53(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/55C",
    "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."
}