{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/schedule-2",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/schedule-2.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "REVOCATIONS",
  "text": "Statutory instrument number\nTitle of Regulations\nSI 1972/1148\nThe Value Added Tax (Supplies by Retailers) Regulations 1972\nSI 1973/293\nThe Value Added Tax (Trading Stamps) Regulations 1973\nSI 1975/274\nThe Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975\nSI 1979/224\nThe Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979\nSI 1980/1537\nThe Value Added Tax (Repayment to Community Traders) Regulations 1980\nSI 1985/886\nThe Value Added Tax (General) Regulations 1985\nSI 1985/1650\nThe Value Added Tax (General) (Amendment) Regulations 1985\nSI 1986/71\nThe Value Added Tax (General) (Amendment) Regulations 1986\nSI 1986/305\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1986\nSI 1986/335\nThe Value Added Tax (Bad Debt Relief) Regulations 1986\nSI 1987/150\nThe Value Added Tax (General) (Amendment) Regulations 1987\nSI 1987/510\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1987\nSI 1987/1427\nThe Value Added Tax (Cash Accounting) Regulations 1987\nSI 1987/1712\nThe Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987\nSI 1987/1916\nThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1987\nSI 1987/2015\nThe Value Added Tax (Repayments to Third Country Traders) Regulations 1987\nSI 1988/886\nThe Value Added Tax (Annual Accounting) Regulations 1988\nSI 1988/1343\nThe Value Added Tax (Repayment Supplement) Regulations 1988\nSI 1988/2083\nThe Value Added Tax (General) (Amendment) Regulations 1988\nSI 1988/2108\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1988\nSI 1988/2217\nThe Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988\nSI 1989/1132\nThe Value Added Tax (General) (Amendment) Regulations 1989\nSI 1989/1302\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1989\nSI 1989/2248\nThe Value Added Tax (Accounting and Records) Regulations 1989\nSI 1989/2255\nThe Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989\nSI 1989/2256\nThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1989\nSI 1989/2259\nThe Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989\nSI 1989/2355\nThe Value Added Tax (General) (Amendment) (No. 4) Regulations 1989\nSI 1990/420\nThe Value Added Tax (Cash Accounting) (Amendment) Regulations 1990\nSI 1990/1943\nThe Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990\nSI 1991/371\nThe Value Added Tax (Refunds for Bad Debts) Regulations 1991\nSI 1991/691\nThe Value Added Tax (General) (Amendment) Regulations 1991\nSI 1991/1332\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1991\nSI 1991/1532\nThe Value Added Tax (Annual Accounting) (Amendment) Regulations 1991\nSI 1992/644\nThe Value Added Tax (Cash Accounting) (Amendment) Regulations 1992\nSI 1992/645\nThe Value Added Tax (General) (Amendment) Regulations 1992\nSI 1992/1844\nThe Value Added Tax (Payments on Account) (No. 2) Regulations 1992\nSI 1992/3096\nThe Value Added Tax (EC Sales Statements) Regulations 1992\nSI 1992/3097\nThe Value Added Tax (Accounting and Records) (Amendment) Regulations 1992\nSI 1992/3099\nThe Value Added Tax (Valuation of Acquisitions) Regulations 1992\nSI 1992/3100\nThe Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992\nSI 1992/3101\nThe Value Added Tax (Removal of Goods) (Accounting) Regulations 1992\nSI 1992/3102\nThe Value Added Tax (General) (Amendment) (No. 4) Regulations 1992\nSI 1992/3103\nThe Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992\nSI 1993/119\nThe Value Added Tax (General) (Amendment) Regulations 1993\nSI 1993/761\nThe Value Added Tax (Accounting and Records) (Amendment) Regulations 1993\nSI 1993/762\nThe Value Added Tax (Cash Accounting) (Amendment) Regulations 1993\nSI 1993/764\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1993\nSI 1993/856\nThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1993\nSI 1993/1222\nThe Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993\nSI 1993/1223\nThe Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993\nSI 1993/1224\nThe Value Added Tax (General) (Amendment) (No. 4) Regulations 1993\nSI 1993/1639\nThe Value Added Tax (General) (Amendment) (No. 5) Regulations 1993\nSI 1993/1941\nThe Value Added Tax (General) (Amendment) (No. 6) Regulations 1993\nSI 1993/3027\nThe Value Added Tax (General) (Amendment) (No. 7) Regulations 1993\nSI 1993/3028\nThe Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993\nSI 1994/803\nThe Value Added Tax (Accounting and Records) (Amendment) Regulations 1994\nSI 1994/3015\nThe Value Added Tax (General) (Amendment) Regulations 1994\nSI 1995/152\nThe Value Added Tax (General) (Amendment) Regulations 1995\nSI 1995/913\nThe Value Added Tax (General) (Amendment) (No. 2) Regulations 1995\nSI 1995/1069\nThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1995\nSI 1995/1280\nThe Value Added Tax (General) (Amendment) (No. 4) Regulations 1995",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 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/schedule/2",
    "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."
}