Value Added Tax Regulations 1995
Sections and provisions with full text and the judgments that cite each one.
Section 210 — Duty to keep records
Duty to keep records 210 — 1 Every certified person shall, for the purposes of the scheme, keep and preserve the following records— a his business and accounting records, and b copies of all invoices…
Section 211 — Production of records
Production of records 211 — 1 Every certified person shall— a upon demand made by an authorised person, produce or cause to be produced for inspection by that person— i at the principal place of…
Section 212 — Distress
Distress 212 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 213 — Diligence
Diligence 213 In Scotland, the following provisions shall have effect— a where the Commissioners are empowered to apply to the Sheriff for a warrant to authorise a Sheriff Officer to recover any…
Section 214 — Interpretation
Interpretation 214 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 215 — Registration requests: Non-Union scheme
Registration requests: Non-Union scheme 215 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 216 — Registration requests: Union scheme
Registration requests: Union scheme 216 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 217 — Registration requests: declaration
Registration requests: declaration 217 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 218 — Communications with the Commissioners
Communications with the Commissioners 218 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 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
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 220 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .…
Section 221 — Claims in respect of overpaid VAT
Claims in respect of overpaid VAT 221 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 222 — Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period
Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period 222 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 223 — Scheme participants who are also taxable persons: disapplication of paragraph 17(1)
Scheme participants who are also taxable persons: disapplication of paragraph 17(1) 223 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .