Value Added Tax Regulations 1995
Sections and provisions with full text and the judgments that cite each one.
Section 173 — Interpretation of Part XX
Interpretation of Part XX 173 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173A — Repayments of VAT
Repayments of VAT 173A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173E — Persons to whom this Part applies
Persons to whom this Part applies 173E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173F — Time when VAT is incurred
Time when VAT is incurred 173F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173G — Repayment period
Repayment period 173G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173H — Minimum total claim for a repayment period
Minimum total claim for a repayment period 173H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173I — Requirements for a claim for repayment of VAT
Requirements for a claim for repayment of VAT 173I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173L — Contents of a repayment application
Contents of a repayment application 173L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173P — Day by which a claim under this Part must be made
Day by which a claim under this Part must be made 173P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173Q — Notification of entitlement to repayment
Notification of entitlement to repayment 173Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173R — Requests for further information or a document
Requests for further information or a document 173R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173S — Relevant period applicable to any VAT for which repayment is claimed
Relevant period applicable to any VAT for which repayment is claimed 173S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173T — Extension of the relevant period by virtue of the making of a request for information or a document
Extension of the relevant period by virtue of the making of a request for information or a document 173T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173U — Extension of the relevant period where more than one request for information or a document is made in relation to the same VAT
Extension of the relevant period where more than one request for information or a document is made in relation to the same VAT 173U . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173V — Time when a repayment of VAT must be made
Time when a repayment of VAT must be made 173V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 173W — Interest on late payments
Interest on late payments 173W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 180 — Deduction of bank charges
Deduction of bank charges 180 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 181 — Treatment of claim ...
Treatment of claim ... 181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 183 — ... Incorrect claims
... Incorrect claims 183 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 184A — Application of this Part
Application of this Part 184A Part 20 of these Regulations as it had effect immediately before IP completion day continues to have effect subject to the modifications set out in regulations 184B to…
Section 185 — Interpretation of Part XXI
Interpretation of Part XXI 185 — 1 In this Part— “claimant” means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT…
Section 186 — Repayments of VAT
Repayments of VAT 186 Subject to the other provisions of this Part a trader shall be entitled to be repaid VAT charged on goods imported by him into the United Kingdom in respect of which no other…
Section 187 — VAT representatives
VAT representatives 187 The Commissioners may, as a condition of allowing a repayment under this Part, require a trader to appoint a VAT representative to act on his behalf.
Section 188 — Persons to whom this Part applies
Persons to whom this Part applies 188 — 1 Save as the Commissioners may otherwise allow, a trader to whom this Part applies who is established in a ... country having a comparable system of turnover…
Section 189 — Supplies and importations to which this Part applies
Supplies and importations to which this Part applies 189 This Part applies to any supply of goods or services made in the United Kingdom or to any importation of goods into the United Kingdom on or…
Section 190 — VAT which will not be repaid
VAT which will not be repaid 190 — 1 The following VAT shall not be repaid— za VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20…
Section 191 — Method of claiming
Method of claiming 191 — 1 A person claiming a repayment of VAT under this Part shall— a complete in the English language and send to the Commissioners either the form specified in a notice published…
Section 192 — Time within which a claim must be made
Time within which a claim must be made 192 — 1 A claim shall be made not later than 6 months after the end of the prescribed year in which the VAT claimed was charged and shall be in respect of VAT…
Section 193 — Deduction of bank charges
Deduction of bank charges 193 Where any repayment is to be made to a claimant in the country in which he is established, the Commissioners may reduce the amount of the repayment by the amount of any…
Section 194 — Treatment of claim ...
Treatment of claim ... 194 For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act made in respect…
Section 196 — False, altered or incorrect claims
False, altered or incorrect claims 196 If any claimant furnishes or sends to the Commissioners for the purposes of this Part any document which is false or which has been altered after issue to that…
Section 198 — Computation of period
Computation of period 198 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 199 — Duration of period
Duration of period 199 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 200 — Interpretation of Part XXIII
Interpretation of Part XXIII 200 In this Part— “claim” means a claim for refund of VAT made pursuant to section 35 of , or paragraph 18A of Schedule 9ZA to, the Act, and “claimant” shall be construed…
Section 201 — Method and time for making claim
Method and time for making claim 201 1 A claimant shall make his claim in respect of a relevant building by— a furnishing to the Commissioners no later than 6 months after the completion of the…
Section 202 — Interpretation of Part XXIV
Interpretation of Part XXIV 202 1 In this Part— “certification anniversary” means, in relation to a person, an anniversary of the date on which that person’s certification takes effect pursuant to…
Section 203 — Flat-rate scheme
Flat-rate scheme 203 — 1 The Commissioners shall, if the conditions mentioned in regulation 204 are satisfied, certify that a person is a flat-rate farmer for the purposes of the flat-rate scheme…
Section 204 — Admission to the scheme
Admission to the scheme 204 The conditions mentioned in regulation 203 are that— a the person satisfies the Commissioners that he is carrying on a business involving one or more designated…
Section 205 — Certification
Certification 205 Where the Commissioners certify that a person is a flat-rate farmer for the purposes of the scheme, the certificate issued by the Commissioners shall be effective from— a the date…
Section 206 — Cancellation of certificates
Cancellation of certificates 206 — 1 The Commissioners may cancel a person’s certificate in any case where— a a statement false in a material particular was made by him or on his behalf in relation…
Section 206A — Notification to Commissioners
Notification to Commissioners 206A 1 A person must notify the Commissioners in writing if— a on any certification anniversary, the total value of taxable supplies made in the course or furtherance of…
Section 207 — Death, bankruptcy or incapacity of certified person
Death, bankruptcy or incapacity of certified person 207 — 1 If a certified person dies or becomes bankrupt or incapacitated, the Commissioners may, from the date on which he died or became bankrupt…
Section 208 — Further certification
Further certification 208 Where a person who has been certified and is no longer so certified makes a further application under regulation 204, that person shall not be certified for a period of 3…
Section 209 — Claims by taxable persons for amounts to be treated as credits for input tax
Claims by taxable persons for amounts to be treated as credits for input tax 209 — 1 The amount referred to in section 54(4) of the Act and included in the consideration for any taxable supply which…