The Value Added Tax Regulations 1995

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Interpretation—general

   3. 3. Revocations and savings

   4. 4. Requirement, direction, demand or permission

   5. 4A. Electronic communication

   6. 4B. (1) A specified communication is— (a) an application under section...

3. PART II REGISTRATION AND PROVISIONS FOR SPECIAL CASES

   1. 5. Registration and notification

   2. 6. Transfer of a going concern

   3. 7. Notice by partnership

   4. 8. Representation of club, association or organisation

   5. 9. Death, bankruptcy or incapacity of taxable person

   6. 10. VAT representatives

   7. 11. Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

   8. 12. Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

4. PART III VAT INVOICES AND OTHER INVOICING REQUIREMENTS

   1. A13. Interpretation of Part 3

   2. 13. Obligation to provide a VAT invoice

   3. 13A. Electronic invoicing

   4. 13B. Where a VAT invoice or part of a VAT invoice...

   5. 14. Contents of VAT invoice

   6. 15. Change of rate, credit notes

   7. 15A. Change of rate, supplementary charge invoices

   8. 15B. Change of liability: anti-forestalling invoices

   9. 15C. Changes in consideration: debit notes and credit notes

   10. 16. Retailers' invoices

   11. 16A. Simplified invoices

   12. 16B. Retailers' and simplified invoices: exceptions

   13. 17. Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States

   14. 18. Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

   15. 19. Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

   16. 20. General

5. PART IV EUROPEAN UNION SALES STATEMENTS

   1. 21. Interpretation of Part IV

   2. 22. Submission of statements

   3. 22ZZA. (1) A taxable person must submit a statement to the...

   4. 22ZA. (1) A taxable person must submit a statement to the...

   5. 22A. (1) Every taxable person who has made a supply of...

   6. 22B. (1) Where statements are to be submitted under regulation 22...

   7. 22C. (1) Every taxable person who in any quarter makes a...

   8. 23. Final statements

6. PART 4A REVERSE CHARGE SALES STATEMENTS

   1. 23A. Interpretation of Part 4A

   2. 23B. Notification of first relevant supply

   3. 23C. Submission of Statements

   4. 23D. Notification of cessation and recommencement of relevant supplies

7. PART 4B PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES

   1. Interpretation of Part 4B

      1. 23E. (1) In this Part— “ establishing Regulation ” means the...

      2. 23F. (1) A responsible party shall provide the information in paragraph...

8. PART V ACCOUNTING, PAYMENT AND RECORDS

   1. 24. Interpretation of Part V

   2. 24A. For the purposes of this Part— (a) an increase in...

   3. 24B. For the purposes of this Part— (a) an increase in...

   4. 24C. (1) For the purposes of regulations 24A and 24B, “payment”—...

   5. 25. Making of returns

   6. 25A. (A1) Where a person makes a return required by regulation...

   7. 26. Accounting for VAT on an acquisition by reference to the value shown on an invoice

   8. 27. Supplies under Schedule 4, paragraph 7

   9. 28. Estimation of output tax

   10. 29. Claims for input tax

   11. 30. Persons acting in a representative capacity

   12. 31. Records

   13. 31A. (1) This regulation applies where a person—

   14. 31AA. Preservation of records

   15. 31B. Where a person receives a supply of a description falling...

   16. 31C. Paragraph 10(2) of Schedule 11 to the Act shall apply...

   17. 32. The VAT account

   18. 32A. Recording and keeping of information in electronic form

   19. 32B. Exemption from the electronic recording requirements

   20. 32C. Election not to be exempt

   21. 33. The register of temporary movement of goods to and from other member States

   22. 33A. A person making supplies of a description falling within article...

   23. 33B. Where a person of a description in article 6 of...

   24. 34. Correction of errors

   25. 35. Where a taxable person has made an error—

   26. 36. Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT

   27. 37. Claims for credit for, or repayment of, overstated or overpaid VAT

   28. 38. Adjustments in the course of business

   29. 38ZA. (1) Where— (a) there is a decrease in consideration for...

   30. 38A. Adjustments where a supply becomes, or ceases to be, a supply 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)

   31. 39. Calculation of returns

   32. 40. VAT to be accounted for on returns and payment of VAT

   33. 40A. Where the Commissioners in exercise of their power under section...

   34. 41. Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable

   35. 42. Accounting for VAT on the removal of goods

   36. 43. Goods removed from warehousing regime

9. PART VA REIMBURSEMENT ARRANGEMENTS

   1. 43A. Interpretation of Part VA

   2. 43B. Reimbursement arrangements—general

   3. 43C. Reimbursement arrangements—provisions to be included

   4. 43D. Notifications and repayments to the Commissioners

   5. 43E. Records

   6. 43F. Production of records

   7. 43G. Undertakings

   8. 43H. Reimbursement arrangements made before 11th February 1998

10. PART VI PAYMENTS ON ACCOUNT

    1. 44. Interpretation of Part VI

    2. 45. Payments on Account

    3. 46. Save in a case to which regulation 48 applies, if...

    4. 46A. (1) A payment on account and a payment in respect...

    5. 47. Where a taxable person fails to make a payment on...

    6. 48. — (1) The Commissioners shall notify a relevant division in...

11. PART VII ANNUAL ACCOUNTING

    1. 49. Interpretation of Part VII

    2. 50. Annual accounting scheme

    3. 51. An authorised person shall, where in any given case the...

    4. 52. Admission to the scheme

    5. 53. (1) An authorised person shall continue to account for VAT...

    6. 54. (1) The Commissioners may terminate an authorisation in any case...

    7. 55. (1) The date from which an authorised person ceases to...

12. PART VIIA FLAT-RATE SCHEME FOR SMALL BUSINESSES

    1. 55A. Interpretation of Part VIIA

    2. 55B. Flat-rate scheme for small businesses

    3. 55C. Relevant supplies and purchases

    4. 55D. Method of accounting

    5. 55E. Input tax

    6. 55F. Exceptional claims for VAT relief

    7. 55G. Determining relevant turnover

    8. 55H. Appropriate percentage

    9. 55JB. Reduced appropriate percentage for newly registered period

    10. 55K. Category of business

    11. 55KA. Appropriate percentage for limited-cost traders

    12. 55L. Admission to scheme

    13. 55M. Withdrawal from the scheme

    14. 55N. Notification

    15. 55P. Termination by the Commissioners

    16. 55Q. Date of withdrawal from the scheme

    17. 55R. Self-supply on withdrawal from scheme

    18. 55S. Adjustments in respect of stock on hand at withdrawal from scheme

    19. 55T. Amendment by notice

    20. 55U. Reverse charges

    21. 55V. Bad debt relief

13. PART VIII CASH ACCOUNTING

    1. 56. Interpretation of Part VIII

    2. 57. Cash accounting scheme

    3. 57A. (1) A person shall not account for VAT in accordance...

    4. 58. Admission to the scheme

    5. 59. Without prejudice to the right of a person to withdraw...

    6. 60. (1) Without prejudice to regulation 64 below, a person shall...

    7. 61. (1) Subject to paragraph (2), a person who ceases to...

    8. 62. Where a person operating the scheme becomes insolvent he shall...

    9. 63. — (1) Where a person operating the scheme ceases business...

    10. 64. Withdrawal from the scheme

    11. 64A. Bad debt relief

    12. 65. Accounting

14. PART IX SUPPLIES BY RETAILERS

    1. 66. Interpretation of Part IX

    2. 67. Retail schemes

    3. 68. The Commissioners may refuse to permit the value of taxable...

    4. 69. No retailer may at any time use more than one...

    5. 69A. No retailer may use a scheme at any time for...

    6. 70. Notification of use of a scheme

    7. 71. Changing schemes

    8. 72. Ceasing to use a scheme

    9. 73. Supplies under Schedule 8, Group 1

    10. 74. Supplies under Schedule 8, Group 12

    11. 75. Change in VAT

15. PART X TRADING STAMPS

    1. 76. Interpretation of Part X

    2. 77. Trading stamp scheme

    3. 78. . . . . . . . . . ....

    4. 79. . . . . . . . . . ....

    5. 80. . . . . . . . . . ....

16. PART XI TIME OF SUPPLY AND TIME OF ACQUISITION

    1. 81. Goods for private use and free supplies of services

    2. 82. Services from outside the United Kingdom

    3. 82A. Goods supplied by persons outside the United Kingdom

    4. 83. Time of acquisition

    5. 84. Supplies of land—special cases

    6. 85. Leases treated as supplies of goods

    7. 86. Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation

    8. 87. Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation

    9. 88. Supplier’s goods in possession of buyer

    10. 89. Retention payments

    11. 90. Continuous supplies of services

    12. 90A. Where— (a) relevant services are supplied for a period for...

    13. 90B. Where relevant services are treated as supplied on or after...

    14. 91. Royalties and similar payments

    15. 92. Supplies of services by barristers and advocates

    16. 93. Supplies in the construction industry

    17. 94. General

    18. 94A. In this Part a reference to receipt of payment (however...

    19. 94B. (1) This regulation applies in relation to the following supplies...

    20. 95. Supplies spanning change of rate etc.

17. PART XII VALUATION OF ACQUISITIONS

    1. 96. Interpretation of Part XII

    2. 97. Valuation of acquisitions

18. PART XIII PLACE OF SUPPLY

    1. 98. Distance sales from Northern Ireland to the EU

19. PART XIV INPUT TAX AND PARTIAL EXEMPTION

    1. 99. Interpretation of Part XIV and longer periods

    2. 100. Nothing in this Part shall be construed as allowing a...

    3. 101. Attribution of input tax to taxable supplies

    4. 102. Use of other methods

    5. 102ZA. (1) A taxable person who is required to make an...

    6. 102A. (1) Notwithstanding the Commissioners’ powers to serve a notice under...

    7. 102B. (1) Where this regulation applies, a taxable person shall calculate...

    8. 102C. (1) Subject to regulation 102A, where a taxable person—

    9. 103. Attribution of input tax to foreign and specified supplies

    10. 103A. Attribution of input tax to investment gold

    11. 103B. Attribution of input tax incurred on services and related goods used to make financial supplies

    12. 104. Attribution of input tax on self-supplies

    13. 105. Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies

    14. 105A. (1) Subject to regulation 106ZA(1), where, in relation to a...

    15. 106. (1) Where regulation 105A does not apply then, subject to...

    16. 106ZA. (1) A taxable person who— (a) was entitled to attribute...

    17. 106A. (1) This regulation applies where regulation 107A applies.

    18. 107. Adjustment of attribution

    19. 107A. (1) This regulation applies where a taxable person has made...

    20. 107B. (1) Other than where input tax falls to be attributed...

    21. 107C. For the purposes of regulations 107A and 107B, a difference...

    22. 107D. For the purposes of regulations 107A and 107B a person...

    23. 107E. (1) Regulations 107A and 107B shall not apply where the...

    24. 107F. The references in regulations 107C and 107E to an apportionment...

    25. 108. — (1) This regulation applies where a taxable person has...

    26. 109. — (1) This regulation applies where a taxable person has...

    27. 109A. (1) This regulation applies where a taxable person—

    28. 110. (1) Subject to paragraph (2) below, in this regulation, in...

    29. 111. Exceptional claims for VAT relief

20. PART XV ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

    1. 112. Interpretation of Part XV

    2. 113. Capital items to which this Part applies

    3. 113A. (1) This regulation applies where— (a) the owner of an...

    4. 114. Period of adjustment

    5. 115. Method of adjustment

    6. 116. Ascertainment of taxable use of a capital item

21. PART 15A GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE

    1. 116A. Application

    2. 116B. Interpretation of this Part

    3. 116C. Economic life of goods

    4. 116D. Where the economic life of the interest of a person,...

    5. 116E. Value of a relevant supply

    6. 116F. Where a prescribed accounting period in which a relevant supply...

    7. 116G. Later increase in the full cost of goods

    8. 116H. Value of relevant supplies made during a new economic life

    9. 116I. Value of relevant supplies of goods which have two or more economic lives

    10. 116J. Transitional provisions

    11. 116K. The person referred to in regulation 116J(b) is the person...

    12. 116L. An economic life of goods to which this regulation applies...

    13. 116M. The period referred to in regulation 116L is the period...

    14. 116N. Where a person has claimed deduction of input tax on...

    15. 116O. Application of this Part

22. PART XVI IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN

    1. 117. Interpretation of Part XVI

    2. 118. Enactments excepted

    3. 119. Regulations excepted

    4. 120. EU legislation excepted

    5. 121. Adaptations

    6. 121A. In the Customs (Import Duty) (EU Exit) Regulations 2018, Part...

    7. 121B. . . . . . . . . . ....

    8. 121C. . . . . . . . . . ....

    9. 121D. Modifications and exceptions for the application of returned goods relief

    10. 121E. Repayment of import VAT to certain taxable persons

    11. 122. Postal importations by registered persons in the course of business

    12. 123. Temporary importations

    13. 124. Reimportation of certain goods by non-taxable persons

    14. 125. Reimportation of certain goods by taxable persons

    15. 126. Reimportation of goods exported for treatment or process

    16. 127. Supplies to export houses

    17. 128. Export of freight containers

    18. 129. Supplies to overseas persons

    19. 130. ...

    20. 131. . . . . . . . . . ....

    21. 132. Supplies to persons departing from Great Britain

    22. 133. (1) The Commissioners may, on application by any person who...

23. PART 16ZA Importations, exportations and removals in respect of Northern Ireland

    1. 133A. Interpretation

    2. 133AB. Enactments excepted

    3. 133AC. Regulations excepted

    4. 133AD. Union customs legislation excepted

    5. 133AE. Adaptations

    6. 133AF. (1) The application of Title III, Chapter 2 (guarantee for...

    7. 133AG. The application of the Customs Duties (Deferred Payment) Regulations 1976...

    8. 133AH. (1) The application of the Union Customs Code in relation...

    9. 133AI. (1) The application of the Union Customs Code, the Commission...

    10. 133AJ. Adaptations and exceptions for the application of returned goods relief in Northern Ireland

    11. 133AK. Temporary importations into Northern Ireland

    12. 133AL. Northern Ireland: re-importation of goods exported for treatment or process

    13. 133AM. Export of freight containers from Northern Ireland

    14. 133AN. Repayments of import VAT to certain persons

    15. 133AO. (1) This regulation applies where P— (a) is not a...

    16. 133AP. (1) This regulation applies where— (a) P is a taxable...

    17. 133B. Supplies to persons outside the relevant states

    18. 133C. VAT Retail Export Scheme

    19. 133D. Supplies to persons departing from the relevant states

    20. 133E. (1) The Commissioners may, on application by any person who...

    21. 133F. Supplies to persons taxable in a member State

    22. 133G. The zero-rating provided for by regulation 133F shall be revoked...

    23. 133H. Additional provision in relation to importations, exportations and removals in respect of Northern Ireland

    24. 133I. Supplies of goods subject to excise duty to persons who are not taxable in a member state

    25. 133J. Scope of territories

    26. 133K. Entry and exit formalities and use of the internal Community transit procedure in Northern Ireland

    27. 133L. Customs and excise legislation to be applied in Northern Ireland

    28. 133M. (1) Where goods are imported into the United Kingdom by...

    29. 133N. (1) Subject to paragraph (2), where goods are exported from...

    30. 134. Supplies to persons taxable in another member State

    31. 134A. The zero-rating provided for by regulation 134 shall be revoked...

    32. 135. Supplies of goods subject to excise duty to persons who are not taxable in another member State

    33. 136. Territories to be treated as excluded from or included in the territory of the European Union and of the member States

    34. 137. For the purposes of the Act the following territories shall...

    35. 138. — (1) For the purposes of the Act the territory...

    36. 139. For the purposes of the Act the following territories shall...

    37. 140. Entry and exit formalities

    38. 141. Use of the internal Union transit procedure

    39. 142. Customs and excise legislation to be applied

    40. 143. Where goods are imported into the United Kingdom from the...

    41. 144. Where goods are exported from the United Kingdom to the...

    42. 145. — (1) Subject to paragraph (2) below, where goods are...

24. PART XVI(A) FISCAL AND OTHER WAREHOUSING REGIMES

    1. 145A. Interpretation of Part XVI(A)

    2. 145B. Fiscal warehousing certificates

    3. 145C. Certificates connected with services in fiscal or other warehousing regimes

    4. 145D. VAT invoices relating to services performed in fiscal or other warehousing regimes

    5. 145E. Fiscal warehousing regimes

    6. 145F. The fiscal warehousing record and stock control

    7. 145G. Fiscal warehousing transfers in Great Britain

    8. 145H. Removal of goods from a fiscal warehousing regime and transfers outside Great Britain

    9. 145I. (1) A fiscal warehousekeeper shall not remove or allow the...

    10. 145J. Payment on removal of goods from a fiscal warehousing regime

    11. 145K. Place of supply of goods subject to warehousing regime

25. PART 16B Northern Ireland fiscal and other Northern Ireland warehousing regimes

    1. 145L. Northern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications

    2. 145M. Interpretation

    3. 145N. Northern Ireland fiscal warehousing transfers

    4. 145O. Removal of goods from a Northern Ireland fiscal warehousing regime and transfers

    5. 145P. In regulation 145I(2), read the reference to section 18D(2) as...

    6. 145Q. Payment on removal of goods from a Northern Ireland fiscal warehousing regime

    7. 145R. Place of supply of goods subject to a Northern Ireland warehousing regime

    8. 145S. Fiscal warehousing certificates

    9. 145T. Northern Ireland: modification of Schedule 1A

    10. 145U. Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

26. PART XVII MEANS OF TRANSPORT

    1. 146. Interpretation of Part XVII

    2. 147. First entry into service of a means of transport

    3. 148. Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT

    4. 148A. Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT

    5. 149. Refunds in relation to new means of transport

    6. 150. The claim shall be made at, or sent to, any...

    7. 151. The claim shall contain the following information—

    8. 152. The claim shall be accompanied by the following documents—

    9. 153. The claim shall include a declaration, signed by the claimant...

    10. 154. The claim shall be completed by the submission to the...

    11. 155. Supplies of new means of transport to persons departing Northern Ireland for a member State

27. PART XVIII BAD DEBT RELIEF (THE OLD SCHEME)

    1. 156. Interpretation of Part XVIII

    2. 157. The making of a claim to the Commissioners

    3. 158. Evidence required of the claimant in support of the claim

    4. 159. . . . . . . . . . ....

    5. 160. Preservation of documents and records and duty to produce

    6. 161. Set-off of amounts between the claimant and the debtor

    7. 162. Determination of outstanding amount of consideration in money

    8. 163. Repayment of a refund

    9. 164. Proving in the insolvency in Scotland

28. PART XIX BAD DEBT RELIEF (THE NEW SCHEME)

    1. 165. Interpretation of Part XIX

    2. 165A. Time within which a claim must be made

    3. 166. The making of a claim to the Commissioners

    4. 166AA. The making of a claim to the Commissioners: special accounting schemes

    5. 166A. Notice to purchaser of claim

    6. 167. Evidence required of the claimant in support of the claim

    7. 168. Records required to be kept by the claimant

    8. 169. Preservation of documents and records and duty to produce

    9. 170. Attribution of payments

    10. 170A. (1) This regulation applies where— (a) the claimant made a...

    11. 171. Repayment of a refund

    12. 171A. Calculation of repayment where reduction in consideration: special accounting schemes

    13. 171B. Timing and method of repayments: special accounting schemes

    14. 172. Writing off debts

    15. 172A. Writing off debts—margin schemes

    16. 172B. Writing off debts—tour operators margin scheme

29. PART XIXA REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

    1. 172ZC. Application

    2. 172C. Interpretation of Part XIXA

    3. 172D. Repayment of input tax

    4. 172E. Restoration of an entitlement to credit for input tax

30. PART XIXB REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

    1. 172F. Application

    2. 172G. Interpretation

    3. 172H. Repayment of input tax

    4. 172I. Restoration of an entitlement to credit for input tax

    5. 172J. Attribution of payments

31. PART 19C ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES

    1. 172K. This Part applies where a person is entitled, by virtue...

    2. 172L. Adjustment of output tax

    3. 172M. Readjustment of output tax

    4. 172N. None of the circumstances to which this Part applies is...

32. PART XX REPAYMENTS TO COMMUNITY TRADERS

    1. 173. Interpretation of Part XX

    2. 173A. Repayments of VAT

    3. 173B. (1) The VAT referred to in regulation 173A is VAT...

    4. 173C. (1) This regulation applies to VAT charged on the goods...

    5. 173D. (1) This regulation applies where— (a) a claim (“the original...

    6. 173E. Persons to whom this Part applies

    7. 173F. Time when VAT is incurred

    8. 173G. Repayment period

    9. 173H. Minimum total claim for a repayment period

    10. 173I. Requirements for a claim for repayment of VAT

    11. 173J. Where a claim for repayment of VAT under this Part...

    12. 173K. The supplies or importations referred to in regulation 173J are—...

    13. 173L. Contents of a repayment application

    14. 173M. In respect of every importation of goods or supply in...

    15. 173N. The fraction referred to in regulation 173M(g) is the fraction...

    16. 173O. (1) The nature of the goods or services in respect...

    17. 173P. Day by which a claim under this Part must be made

    18. 173Q. Notification of entitlement to repayment

    19. 173R. Requests for further information or a document

    20. 173S. Relevant period applicable to any VAT for which repayment is claimed

    21. 173T. Extension of the relevant period by virtue of the making of a request for information or a document

    22. 173U. Extension of the relevant period where more than one request for information or a document is made in relation to the same VAT

    23. 173V. Time when a repayment of VAT must be made

    24. 173W. Interest on late payments

    25. 173X. Where— (a) any amount has been paid to any person...

    26. 174. ...

    27. 175. ...

    28. 176. ...

    29. 177. ...

    30. 178. ...

    31. 179. ...

    32. 180. Deduction of bank charges

    33. 181. Treatment of claim ...

    34. 182. . . . . . . . . . ....

    35. 183. ... Incorrect claims

    36. 184. Where any sum has been repaid to a claimant as...

33. PART 20A Repayments to EU traders incurring VAT on goods in Northern Ireland

    1. 184A. Application of this Part

    2. 184B. In regulation 173 (interpretation of Part 20) read there as...

    3. 184C. For paragraph (1) of regulation 173B read—

    4. 184D. For paragraph (2) of regulation 173B read—

    5. 184E. In regulation 173C, read “goods or services” in both places...

    6. 184F. For regulation 173E (persons to whom this Part applies), read—...

    7. 184G. In regulation 173F (time when VAT is incurred), read “supply...

    8. 184H. In regulation 173K, read “supply of goods or services” as...

    9. 184I. For paragraph (2) of regulation 173L (contents of a repayment...

    10. 184J. In regulation 173M— (a) for paragraphs (b) and (c) read—...

    11. 184K. For regulation 173O read— “173O. The nature of the goods...

    12. 184KA. In regulation 173W(3), for “section 78 of the Act” read...

    13. 184KB. For regulation 173X read— (1) Where— (a) any amount has been paid to any...

34. PART 20B Obligation on Commissioners to forward claims to member States

    1. 184L. The Commissioners must make arrangements for dealing with applications made...

35. PART XXI REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM

    1. 185. Interpretation of Part XXI

    2. 186. Repayments of VAT

    3. 187. VAT representatives

    4. 188. Persons to whom this Part applies

    5. 189. Supplies and importations to which this Part applies

    6. 190. VAT which will not be repaid

    7. 191. Method of claiming

    8. 192. Time within which a claim must be made

    9. 193. Deduction of bank charges

    10. 194. Treatment of claim ...

    11. 195. . . . . . . . . . ....

    12. 196. False, altered or incorrect claims

    13. 197. Where any sum has been repaid to a claimant as...

36. PART XXII REPAYMENT SUPPLEMENT

    1. 198. Computation of period

    2. 199. Duration of period

37. PART XXIII REFUNDS TO “DO-IT-YOURSELF” BUILDERS

    1. 200. Interpretation of Part XXIII

    2. 201. Method and time for making claim

    3. 201A. The relevant form for the purposes of a claim is—...

38. PART XXIV FLAT-RATE SCHEME FOR FARMERS

    1. 202. Interpretation of Part XXIV

    2. 203. Flat-rate scheme

    3. 204. Admission to the scheme

    4. 205. Certification

    5. 206. Cancellation of certificates

    6. 206A. Notification to Commissioners

    7. 207. Death, bankruptcy or incapacity of certified person

    8. 208. Further certification

    9. 209. Claims by taxable persons for amounts to be treated as credits for input tax

    10. 210. Duty to keep records

    11. 211. Production of records

39. PART XXV DISTRESS AND DILIGENCE

    1. A212. In this Part— “Job Band” followed by a number between...

    2. 212. Distress

    3. 213. Diligence

40. PART 26 UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns

    1. 214. Interpretation

    2. 215. Registration requests: Non-Union scheme

    3. 216. Registration requests: Union scheme

    4. 217. Registration requests: declaration

    5. 218. Communications with the Commissioners

41. PART 27 NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

    1. 219. In this Part, “tax period” has the meaning given by...

    2. 220. Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made

    3. 221. Claims in respect of overpaid VAT

    4. 222. Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period

    5. 223. Scheme participants who are also taxable persons: disapplication of paragraph 17(1)

42. Signature

43. 1. SCHEDULE 1

    2. SCHEDULE 1A

       1. 1. Goods in and out of a fiscal warehouse and its...

       2. 2. Specified services performed in a fiscal warehouse It shall accurately...

       3. 3. Documents relating to transfers and specified services

       4. 4. Procedures where transfers are not completed (a) It shall be...

       5. 5. Removals from a fiscal warehousing regime (a) It shall identify...

       6. 6. Miscellaneous (a) It shall incorporate any modifications to the features...

    3. SCHEDULE 2

       REVOCATIONS

    4. TABLE OF DERIVATIONS

       (This table is not part of the Regulations)

       1. 1. Notes:

       2. 2. The following abbreviations are used in the Table: AA =The...

44. Explanatory Note