Value Added Tax Regulations 1995
Sections and provisions with full text and the judgments that cite each one.
Section 145L — Northern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications
Northern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications 145L Part 16A and Schedule 1A apply to Northern Ireland warehouses and Northern Ireland fiscal warehouses…
Section 145M — Interpretation
Interpretation 145M In regulation 145A(1) (interpretation)— a in the definition of “eligible goods”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act (supplementary…
Section 145N — Northern Ireland fiscal warehousing transfers
Northern Ireland fiscal warehousing transfers 145N Read the heading to regulation 145G (fiscal warehousing transfers in Great Britain) as “Fiscal warehousing transfers in Northern Ireland”.
Section 145O — Removal of goods from a Northern Ireland fiscal warehousing regime and transfers
Removal of goods from a Northern Ireland fiscal warehousing regime and transfers 145O 1 In the heading to regulation 145H (removal of goods from a fiscal warehousing regime and transfers outside…
Section 145Q — Payment on removal of goods from a Northern Ireland fiscal warehousing regime
Payment on removal of goods from a Northern Ireland fiscal warehousing regime 145Q In regulation 145J(2)(a) (payment on removal of goods from a fiscal warehousing regime), read the reference to…
Section 145R — Place of supply of goods subject to a Northern Ireland warehousing regime
Place of supply of goods subject to a Northern Ireland warehousing regime 145R In regulation 145K (place of supply of goods subject to a warehousing regime), read “section 18(1)” in each place it…
Section 145S — Fiscal warehousing certificates
Fiscal warehousing certificates 145S 1 The certificate referred to in paragraph 19(1)(d) of Schedule 9ZB to the Act (certificate relating to acquisitions in or intended for fiscal warehousing) and…
Section 145T — Northern Ireland: modification of Schedule 1A
Northern Ireland: modification of Schedule 1A 145T In Schedule 1A (fiscal warehousing)— a in paragraph 1— i read there as being before sub-paragraph (f)— ea It must accurately identify as…
Section 145U — Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996
Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 145U 1 The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 applies with the…
Section 146 — Interpretation of Part XVII
Interpretation of Part XVII 146 In this Part— “claim” means a claim for a refund of VAT made pursuant to paragraph 19 of Schedule 9ZA to the Act and “claimant” shall be construed accordingly;…
Section 147 — First entry into service of a means of transport
First entry into service of a means of transport 147 — 1 For the purposes of paragraph 83 of Schedule 9ZA to the Act a means of transport is to be treated as having first entered into service— a in…
Section 148 — Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT
Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT 148 — 1 Where— a a taxable acquisition of a new ship or new aircraft takes place in the United…
Section 148A — Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT
Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT 148A 1 This regulation applies to a means of transport that is a motorised land vehicle as described by…
Section 149 — Refunds in relation to new means of transport
Refunds in relation to new means of transport 149 A claimant shall make his claim in writing no earlier than one month and no later than 14 days prior to making the supply of the new means of…
Section 155 — Supplies of new means of transport to persons departing Northern Ireland for a member State
Supplies of new means of transport to persons departing Northern Ireland for a member State 155 The Commissioners may, on application by a person who is not taxable in a member State and who intends—…
Section 156 — Interpretation of Part XVIII
Interpretation of Part XVIII 156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 157 — The making of a claim to the Commissioners
The making of a claim to the Commissioners 157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 158 — Evidence required of the claimant in support of the claim
Evidence required of the claimant in support of the claim 158 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 160 — Preservation of documents and records and duty to produce
Preservation of documents and records and duty to produce 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 161 — Set-off of amounts between the claimant and the debtor
Set-off of amounts between the claimant and the debtor 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 162 — Determination of outstanding amount of consideration in money
Determination of outstanding amount of consideration in money 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 163 — Repayment of a refund
Repayment of a refund 163 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 164 — Proving in the insolvency in Scotland
Proving in the insolvency in Scotland 164 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 165 — Interpretation of Part XIX
Interpretation of Part XIX 165 In this Part— “claim” means a claim in accordance with regulations 166 ... and 167 for a refund of VAT to which a person is entitled by virtue of section 36 of the Act…
Section 165A — Time within which a claim must be made
Time within which a claim must be made 165A 1 Subject to paragraph (3) and (4) below, a claim shall be made within the period of 4 years and 6 months following the later of— a the date on which the…
Section 166 — The making of a claim to the Commissioners
The making of a claim to the Commissioners 166 — 1 ... Save as the Commissioners may otherwise allow or direct, the claimant shall make a claim to the Commissioners by including the correct amount of…
Section 166A — Notice to purchaser of claim
Notice to purchaser of claim 166A Where the purchaser is a taxable person , and the relevant supply was made before 1st January 2003, the claimant shall not before, but within 7 days from, the day he…
Section 166AA — The making of a claim to the Commissioners: special accounting schemes
The making of a claim to the Commissioners: special accounting schemes 166AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 167 — Evidence required of the claimant in support of the claim
Evidence required of the claimant in support of the claim 167 Save as the Commissioners may otherwise allow, the claimant, before he makes a claim, shall hold in respect of each relevant supply— a…
Section 168 — Records required to be kept by the claimant
Records required to be kept by the claimant 168 — 1 Any person who makes a claim to the Commissioners shall keep a record of that claim. 2 Save as the Commissioners may otherwise allow, the record…
Section 169 — Preservation of documents and records and duty to produce
Preservation of documents and records and duty to produce 169 — 1 Save as the Commissioners may otherwise allow, the claimant shall preserve the documents, invoices and records which he holds in…
Section 170 — Attribution of payments
Attribution of payments 170 — 1 Subject to regulation 170A below, where — a the claimant made more than one supply (whether taxable or otherwise) to the purchaser, and b a payment is received in…
Section 170A — Attribution of payments received under certain credit agreements
Attribution of payments received under certain credit agreements 170A 1 This regulation applies where— a the claimant made a supply of goods and, in connection with that supply, a supply of credit; b…
Section 171 — Repayment of a refund
Repayment of a refund 171 — 1 ... Where a claimant— a has received a refund upon a claim, and b either— i a payment for the relevant supply is subsequently received, or ii a payment is, by virtue of…
Section 171A — Calculation of repayment where reduction in consideration: special accounting schemes
Calculation of repayment where reduction in consideration: special accounting schemes 171A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 171B — Timing and method of repayments: special accounting schemes
Timing and method of repayments: special accounting schemes 171B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 172 — Writing off debts
Writing off debts 172 — 1 This regulation shall apply for the purpose of ascertaining whether, and to what extent, the consideration is to be taken to have been written off as a bad debt. 1A Neither…
Section 172A — Writing off debts—margin schemes
Writing off debts—margin schemes 172A 1 This regulation applies where, by virtue of the claimant’s having exercised an option under an order made under section 50A of the Act, the VAT chargeable on…
Section 172B — Writing off debts—tour operators margin scheme
Writing off debts—tour operators margin scheme 172B 1 This regulation applies where, by virtue of an order under section 53 of the Act, the value of the relevant supply falls to be determined…
Section 172C — Interpretation of Part XIXA
Interpretation of Part XIXA 172C Any expression used in this Part to which a meaning is given in Part XIX of these Regulations shall, unless the contrary intention appears, have the same meaning in…
Section 172ZC — Application
Application 172ZC This Part applies where the relevant supply was made before 1st January 2003.
Section 172D — Repayment of input tax
Repayment of input tax 172D 1 Where— a a claim has been made; and b the purchaser has claimed deduction of the whole or part of the VAT on the relevant supply as input tax (“the deduction”), the…
Section 172E — Restoration of an entitlement to credit for input tax
Restoration of an entitlement to credit for input tax 172E 1 Where— a the purchaser has made an entry in his VAT account in accordance with regulation 172D (“the input tax repayment”); b he has made…
Section 172F — Application
Application 172F This Part applies where the supply in relation to which a person has claimed credit for input tax was made on or after 1st January 2003.
Section 172G — Interpretation
Interpretation 172G In this Part— “relevant period” means 6 months following— the date of the supply, or if later, the date on which the consideration for the supply, or (as the case may be) the…
Section 172H — Repayment of input tax
Repayment of input tax 172H 1 Subject to paragraphs (5) and (6) below, where a person— a has not paid the whole or any part of the consideration for a supply by the end of the relevant period; and b…
Section 172I — Restoration of an entitlement to credit for input tax
Restoration of an entitlement to credit for input tax 172I 1 Where a person— a has made an entry in his VAT account in accordance with regulation 172H (“the input tax repayment”); b has made the…
Section 172J — Attribution of payments
Attribution of payments 172J The rules on the attribution of payments in regulation 170 and, as the case may be, 170A(5) above shall apply for determining whether anything paid is to be taken as paid…
Section 172L — Adjustment of output tax
Adjustment of output tax 172L 1 The person must make the adjustment by making a negative entry in the VAT payable portion of that part of his VAT account which relates to the same prescribed…
Section 172M — Readjustment of output tax
Readjustment of output tax 172M 1 Where a person— a has made an entry in his VAT account in accordance with regulation 172L; and b in relation to the same supply, he subsequently makes an entry in…