Value Added Tax Regulations 1995
Sections and provisions with full text and the judgments that cite each one.
Section 75 — Change in VAT
Change in VAT 75 Where pursuant to any enactment there is a change in the VAT charged on any supply, including a change to or from no VAT being charged on such supply, a retailer using any scheme…
Section 76 — Interpretation of Part X
Interpretation of Part X 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 77 — Trading stamp scheme
Trading stamp scheme 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 . . . . . . . . . . . . . . . . . . . . .…
Section 81 — Goods for private use and free supplies of services
Goods for private use and free supplies of services 81 — 1 Where the services referred to in paragraph 5(4) of Schedule 4 to the Act are supplied for any period, they shall be treated as being…
Section 82 — Services from outside the United Kingdom
Services from outside the United Kingdom 82 1 This paragraph applies to services which are treated as being made by a person under section 8(1) of the Act which are not services to which paragraph…
Section 82A — Goods supplied by persons outside the United Kingdom
Goods supplied by persons outside the United Kingdom 82A Goods which are treated as supplied by a person under section 9A of the Act shall be treated as being supplied when the goods are paid for or,…
Section 83 — Time of acquisition
Time of acquisition 83 Where the time that goods are acquired from another member State falls to be determined in accordance with paragraph 4(1)(b) of Schedule 9ZA to the Act by reference to the day…
Section 84 — Supplies of land—special cases
Supplies of land—special cases 84 — 1 Where by or under any enactment an interest in, or right over, land is compulsorily purchased and, at the time determined in accordance with section 6(2) or (3)…
Section 85 — Leases treated as supplies of goods
Leases treated as supplies of goods 85 — 1 Subject to paragraph (2) below, where the grant of a tenancy or lease is a supply of goods by virtue of paragraph 4 of Schedule 4 to the Act, and the whole…
Section 86 — Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation 86 — 1 Except in relation to a supply to which sub-paragraphs (1) and (2) of paragraph 28 of Schedule…
Section 87 — Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 88 — Supplier’s goods in possession of buyer
Supplier’s goods in possession of buyer 88 — 1 Except in relation to a supply mentioned in section 6(2)(c) of the Act, or to a supply to which sub-paragraphs (1) and (2) of paragraph 28 of Schedule…
Section 89 — Retention payments
Retention payments 89 Where any contract (other than one of a description falling within regulation 93 below) for the supply of goods (other than for a supply to which sub-paragraphs (1) and (2) of…
Section 90 — Continuous supplies of services
Continuous supplies of services 90 — 1 Subject to paragraph (2) below, where services , except those to which regulation 93 applies, are supplied for a period for a consideration the whole or part of…
Section 91 — Royalties and similar payments
Royalties and similar payments 91 Where the whole amount of the consideration for a supply of services was not ascertainable at the time when the services were performed and subsequently the use of…
Section 92 — Supplies of services by barristers and advocates
Supplies of services by barristers and advocates 92 Services supplied by a barrister, or in Scotland, by an advocate, acting in that capacity, shall be treated as taking place at whichever is the…
Section 93 — Supplies in the construction industry
Supplies in the construction industry 93 1 Where services, or services together with goods, are supplied in the course of the construction, alteration, demolition, repair or maintenance of a building…
Section 94 — General
General 94 Subject to regulation 90B above, where under this Part of these Regulations a supply is treated as taking place each time that a payment (however expressed) is received or an invoice is…
Section 95 — Supplies spanning change of rate etc.
Supplies spanning change of rate etc. 95 Section 88 of the Act shall apply as if the references in subsection (2) of that section to section 6(4), (5), (6) and (10) of the Act included references to…
Section 96 — Interpretation of Part XII
Interpretation of Part XII 96 In this Part— “relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have…
Section 97 — Valuation of acquisitions
Valuation of acquisitions 97 — 1 Subject to paragraph (2) below, the value of the relevant transaction in relation to any goods acquired in Northern Ireland from a member State where— a the goods are…
Section 98 — Distance sales from Northern Ireland to the EU
Distance sales from Northern Ireland to the EU 98 — 1 Where a person has exercised an option in the United Kingdom corresponding to an option mentioned in paragraph 48(2) of Schedule 9ZA to the Act,…
Section 99 — Interpretation of Part XIV and longer periods
Interpretation of Part XIV and longer periods 99 — 1 In this Part— a “exempt input tax” means input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied…
Section 101 — Attribution of input tax to taxable supplies
Attribution of input tax to taxable supplies 101 — 1 Subject to regulations 102, 103A, 105A and 106ZA , the amount of input tax which a taxable person shall be entitled to deduct provisionally shall…
Section 102 — Use of other methods
Use of other methods 102 — 1 Subject to paragraphs (2) and (9) below and regulations 103, 103A , the Commissioners may approve or direct the use by a taxable person of a method other than that…
Section 103 — Attribution of input tax to foreign and specified supplies
Attribution of input tax to foreign and specified supplies 103 — 1 Other than where it falls to be attributed under regulation 101 or a method approved or directed by the Commissioners under…
Section 103A — Attribution of input tax to investment gold
Attribution of input tax to investment gold 103A 1 This regulation applies to a taxable person who makes supplies of a description falling within item 1 or 2 of Group 15 of Schedule 9 to the Act. 2…
Section 103B — Attribution of input tax incurred on services and related goods used to make financial supplies
Attribution of input tax incurred on services and related goods used to make financial supplies 103B 1 This regulation applies to a taxable person who incurs input tax in the circumstances specified…
Section 104 — Attribution of input tax on self-supplies
Attribution of input tax on self-supplies 104 Where under or by virtue of any provision of the Act a person makes a supply to himself, the input tax on that supply shall not be allowable as…
Section 105 — Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies
Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 107 — Adjustment of attribution
Adjustment of attribution 107 — 1 Subject to regulation 105A(1)(b), where a taxable person to whom a longer period is applicable has provisionally attributed an amount of input tax to taxable…
Section 111 — Exceptional claims for VAT relief
Exceptional claims for VAT relief 111 — 1 Subject to paragraphs (2) and (4) below, on a claim made in accordance with paragraph (3) below, the Commissioners may authorise a taxable person to treat as…
Section 112 — Interpretation of Part XV
Interpretation of Part XV 112 — 1 Any expression used in this Part to which a meaning is given in Part XIV of these Regulations shall, unless the contrary intention appears, have the same meaning in…
Section 113 — Capital items to which this Part applies
Capital items to which this Part applies 113 1 The capital items to which this Part applies are any of the items specified in paragraph (2) on or in relation to which the owner incurs VAT bearing…
Section 114 — Period of adjustment
Period of adjustment 114 — 1 The proportion (if any) of the total input tax on a capital item which may be deducted under Part XIV shall be subject to adjustments in accordance with the provisions of…
Section 115 — Method of adjustment
Method of adjustment 115 — 1 Where in a subsequent interval applicable to a capital item, the extent to which it is used in making taxable supplies increases from the extent to which it was so used…
Section 116 — Ascertainment of taxable use of a capital item
Ascertainment of taxable use of a capital item 116 — 1 Subject to regulation 115(3) and (3B) and paragraphs (2) , (A2) and (3) below, for the purposes of this Part, an attribution of the total input…
Section 116A — Application
Application 116A This Part makes provision for calculating the full cost to a person of providing the supply of services (“relevant supply”) that is treated as made pursuant to paragraph 5(4) of…
Section 116B — Interpretation of this Part
Interpretation of this Part 116B 1 In this Part— “full cost of the goods” means the full cost of the goods to the person (being the person making the relevant supply or any of his predecessors) who,…
Section 116C — Economic life of goods
Economic life of goods 116C Goods held or used for the purposes of a business have an economic life being (subject to regulations 116G and 116L) the period of time commencing on the day when they are…
Section 116E — Value of a relevant supply
Value of a relevant supply 116E Subject to regulations 116F, 116H and 116I, the value of a relevant supply is the amount determined using the formula A B × ( C × U % ) where— A is the number of…
Section 116G — Later increase in the full cost of goods
Later increase in the full cost of goods 116G Where a a supply of goods or services is made to a person or any of his predecessors in respect of any goods held or used for the purposes of a business…
Section 116H — Value of relevant supplies made during a new economic life
Value of relevant supplies made during a new economic life 116H Subject to regulation 116I, the calculation of the value of a relevant supply made during a new economic life in accordance with the…
Section 116I — Value of relevant supplies of goods which have two or more economic lives
Value of relevant supplies of goods which have two or more economic lives 116I Where a relevant supply occurs in relation to goods that have two or more economic lives at the time when they are put…
Section 116J — Transitional provisions
Transitional provisions 116J Regulation 116L applies to an economic life that a would be treated as commencing before 1st November 2007 if that regulation did not apply; and b relates to goods that,…
Section 116O — Application of this Part
Application of this Part 116O This Part applies to importations, exportations and removals in respect of Great Britain.
Section 117 — Interpretation of Part XVI
Interpretation of Part XVI 117 — 1 In regulation 127 “approved inland clearance depot” means any inland premises approved by the Commissioners for the clearance of goods for customs and excise…
Section 118 — Enactments excepted
Enactments excepted 118 There shall be excepted from the enactments which are to apply to importations as mentioned in section 16(1) of the Act— a the Alcoholic Liquor Duties Act 1979 — ai section 5A…
Section 119 — Regulations excepted
Regulations excepted 119 1 The provision made by or under the following subordinate legislation is excepted from applying to importations— a regulations 16(4) and (5) and 19(1)(b) of the Excise…
Section 120 — EU legislation excepted
EU legislation excepted 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .