The Value Added Tax Regulations 1995

Notes:

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