Cost-effectiveness appraisal of immunization programmes.

31 décembre 1982

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S. 96(6) does not extend to Scotland see s. 96(6). Sch. 13 para. 23 extends to the Isle of Man. Sch. 14 para. 7 extends to the Isle of Man. S. 1(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 41(2)(a), 57(3) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 1(1)(c) substituted (28.1.2019 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 41(2)(b), 57(3) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2019/104, reg. 2; S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 1(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 2(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 1(4) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 2(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 1(4) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 2(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 2(1) inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(2) Words in s. 2(1) omitted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by virtue of 1995 c. 4, s. 21(2) Words in s. 2(1) substituted (27.7.2010) by Finance (No. 2) Act 2010 (c. 31), s. 3(1) S. 2(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 3(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 2(1)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 3(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 2(1A)(1B) repealed (11.5.2001 with effect as mentioned in s. 99(7) of the amending Act) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. 3(1) Note 2 S. 2(1C) repealed (1.11.2001) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. 3(1) Note 1 Words in s. 2(2)(3) inserted (11.5.2001 with effect as mentioned in s. 99(9)(a) of the amending Act) by 2001 c. 9, s. 99, Sch. 31 para. 2 Words in s. 2(2) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 3 para. 25(2) Words in s. 3(2) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(1) Words in s. 3(2) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 3(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 3(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 3(b)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 3(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 3(b)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 3A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 4 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 5(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 5 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 5(3A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 4 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 5A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 2 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 5A(1)(c) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 3(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 5A(1A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 3(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 5A(5) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 3(4) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 5A(6) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 3(5) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 6(1) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 1; S.I. 1996/1249, art. 2 Words in s. 6(1) substituted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2022 (c. 3), Sch. 15 para. 2 S. 6(7)(8) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 6(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 6(9) repealed (1.12.2003) by Finance Act 2002 (c. 23), s. 24(5), Sch. 40 Pt. 2; S.I. 2003/3043, art. 2 Words in s. 6(14) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 6(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 6(14A) inserted (retrospective to 17.3.1998) by 1998 c. 36, s. 22(2)(3) Words in s. 6(14A) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 2 (with Sch. 36 para. 19) Words in s. 6(15) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(a)(5); S.I. 2003/3043, art. 2 Words in s. 7 heading inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 3(5) (with Sch. 36 para. 19) Words in s. 7(1) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 2; S.I. 1996/1249, art. 2 Word in s. 7(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 7(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 7(1) substituted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2022 (c. 3), Sch. 15 para. 3 Words in s. 7(1) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 3(2) (with Sch. 36 para. 19) S. 7(4)(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 7(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 7(5A)(5B) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 4(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 7(6)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 7(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 7(9) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 7(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 7(9A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 4(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 7(10) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 3(3) (with Sch. 36 para. 19) Words in s. 7(11) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 3(4) (with Sch. 36 para. 19) S. 7(12) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 7(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 7AA inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 5 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 7A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 4 (with Sch. 36 paras. 14(1), 19) Words in s. 7A(1) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2022 (c. 3), Sch. 15 para. 4 S. 7A(4) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 8 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 8(1)(2) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(2) (with Sch. 36 para. 19) S. 8(4A) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(3) (with Sch. 36 para. 19) Words in s. 8(4A) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(4), 49 Words in s. 8(5) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(4) (with Sch. 36 para. 19) S. 8(6) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 5(5) (with Sch. 36 para. 19) S. 8(7)(8) inserted (19.3.1997) by 1997 c. 16, s. 42 Words in s. 8(7) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(6)(a) (with Sch. 36 para. 19) Words in s. 8(7) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(6)(b) (with Sch. 36 para. 19) Words in s. 8(8) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(7)(a) (with Sch. 36 para. 19) Words in s. 8(8) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 5(7)(b) (with Sch. 36 para. 19) S. 9 substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 6 (with Sch. 36 para. 19) Words in s. 9(3)(c) inserted (with effect in accordance with s. 104(5) of the amending Act) by Finance Act 2014 (c. 26), s. 104(2) Words in s. 9(5) substituted (with effect in accordance with s. 104(5) of the amending Act) by Finance Act 2014 (c. 26), s. 104(3) S. 9(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 9 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 9A inserted (22.7.2004 with effect in accordance with s. 21(2) of the amending Act) by Finance Act 2004 (c. 12), s. 21(1) Words in s. 9A heading substituted (with effect in accordance with s. 20(3) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 20(1)(b) Words in s. 9A heading omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 5(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 9A(1A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 5(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 9A(5) substituted (with effect in accordance with s. 20(3) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 20(1)(a) Words in s. 9A(5)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 10(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 9A(5)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 5(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 9A(5)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 10(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 9A(5)(aa) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 5(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 9A(6) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 5(5) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Ss. 10-14 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 11 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 14A and cross-heading inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(2) S. 14A omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(1) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 15 cross-heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 12 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 15 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 41(3), 57(3) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 16 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 16A omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 9 (as amended by S.I. 2021/779, regs. 1, 2) Words in s. 17(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 15(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 17(2) omitted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 15 para. 5 Words in s. 17(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 15(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18 heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(8) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18(1A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 1 S. 18(2)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(2)(b)(i) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(5)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(4)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(5)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(4)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(5)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18(5)(5A) substituted (1.5.1995) for s. 18(5) by 1995 c. 4, s. 29 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5)) Words in s. 18(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(b)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(b)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(b)(iii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2022 (c. 3), Sch. 15 para. 6(a) Words in s. 18(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(c)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(c)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(d)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(d)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(d)(iii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(6)(d)(iv) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(6) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2022 (c. 3), Sch. 15 para. 6(b) Words in s. 18(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(7)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 16(7)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18A inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2 Words in s. 18A(4)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 17(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18A(4)(c)(d) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 17(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18A(4)(e) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 17(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18A(4)(f) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 17(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18A(4) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 6(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 18A(4A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 6(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 18A(9) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 4; S.I. 2019/1348, reg. 2 S. 18B inserted (29.4.1996 for certain purposes and 1.6.1996 otherwise with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2 S. 18B(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 18B(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18B(2)(d) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 29 para. 2(3) S. 18B(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 2(4) Words in s. 18B(2A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18B(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18B(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18B(5) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18B(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(8) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18B(7) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(9)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18B(7) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 18(9)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18C inserted (29.4.1996 for certain purposes and 1.6.1996 otherwise with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2 Words in s. 18C(1)(c) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 29 para. 3(2) S. 18C(1A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 3(3) Words in s. 18C(4)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 19 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18D inserted (29.4.1996 for specified purposes otherwise 1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2 Words in s. 18D(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 20(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18D(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 20(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18D(2)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 20(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 18E inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2 S. 18F inserted (29.4.1996 for specified purposes otherwise 1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2 Words in s. 18F(1) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 21(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18F(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 21(b)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18F(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 21(b)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 18F(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 21(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 20 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 22 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 21(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 21(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 21(2) inserted (1.9.2006) by Finance Act 2006 (c. 25), s. 18(2)(4); S.I. 2006/2149, art. 2 Word in s. 21(2)(a) repealed (29.4.1996 with effect in relation to goods imported on or after 1.1.1996) by 1996 c. 8, ss. 27(2)(4), 205, Sch. 41 Pt. IV(3) Note S. 21(2)(b)(c) substituted (29.4.1996 with effect in relation to goods imported on or after 1.1.1996) for s. 21(2)(b) by 1996 c. 8, s. 27(3)(4) Words in s. 21(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 21(2A)(2B) inserted (1.9.2006) by Finance Act 2006 (c. 25), s. 18(3)(4); S.I. 2006/2149, art. 2 Words in s. 21(2A)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(4)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 21(2A)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 21(2B) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 21(3)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 21(4)-(7) inserted (1.5.1995 with effect as mentioned in s. 22(2) of the amending Act) by 1995 c. 4, s. 22(1) Words in s.21(4) inserted (27.7.1999 with effect as mentioned in s. 12(3) of the amending Act) by 1999 c. 16, s. 12(1)(a) Words in s. 21(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 21(4) substituted (27.7.2010) by Finance (No. 2) Act 2010 (c. 31), s. 3(2) S. 21(5)-(6D) substituted (27.7.1999 with effect as mentioned in s. 12(3) of the amending Act) for s. 21(5)(6) by 1999 c. 16, s. 12(2) Words in s. 21(6D) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 23(8) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 21(6D)(b) inserted (with effect in accordance with art. 17(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 17(1) S. 22 repealed (29.4.1996 with application in relation to supplies made on or after 1.1.1996) by 1996 c. 8, ss. 28, 205, Sch. 41 Pt. IV(2) Ss. 23, 23A substituted for s. 23 (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 63 S. 23A(2)(c) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 7(a) (with Sch. 13 para. 21) Words in s. 23A(2)(f) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 19(2) (with Sch. 29) S. 23A(3) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 7(b) (with Sch. 13 para. 21) Words in s. 23A(3) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 19(3) (with Sch. 29) S. 24(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(1)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 24(3) omitted (with application in accordance with Sch. 8 para. 1(8)(9) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(2)(8) Words in s. 24(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(4)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(4)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(5) substituted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(3) Words in s. 24(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 24(5A)(5B) inserted (with application in accordance with Sch. 8 para. 1(8)(9) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(4)(8) Words in s. 24(6)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(5)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(6)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(5)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(6)(a) inserted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(2)(8) Words in s. 24(6)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(5)(b)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 24(6)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(5)(b)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 24(6)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(5)(b)(iii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 24(6)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 24(6)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 24(6)(e) inserted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(5) S. 24(6A) inserted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(6) S. 24(7) omitted (with application in accordance with Sch. 8 para. 1(8)(9) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 1(7)(8) S. 25(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 25(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 25(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 25(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 25(7)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 25(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 26(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 26 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 26(4) substituted (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 2 S. 26A inserted (with effect as mentioned in s. 22(3) of the amending Act) by Finance Act 2002 (c. 23), s. 22(1); S.I. 2002/3028, art. 2 S. 26A(1A) inserted (with effect in accordance with art. 9 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2017 (S.I. 2017/495), arts. 1, 7(2) S. 26AA inserted (with effect in accordance with art. 9 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2017 (S.I. 2017/495), arts. 1, 7(3) S. 26AA(8)(ka) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 15 (with ss. 2(2), 5(2)) S. 26AB inserted (1.6.2007) by Finance Act 2006 (c. 25), s. 19(2)(8); S.I. 2007/1419, art. 2 S. 26B inserted (retropective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(1)(4) Words in s. 27(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 27 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 28(2AA) inserted (29.4.1996) by 1997 c. 16, s. 43 S. 28(2A) inserted (29.4.1996) by 1996 c. 8, s. 34 S. 29A inserted (11.5.2001 with effect as mentioned in s. 99(7)(c) of the amending Act) by 2001 c. 9, s. 99(4) Words in s. 29A(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 28(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 29A(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 28(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 30(2A) inserted (29.4.1996 with effect as mentioned in s. 29(5) of the amending Act) by 1996 c. 8, s. 29(2)(5) Words in s. 30(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 30(5) substituted (1.5.1995 with effect as mentioned in s. 28(2) of the amending Act) by 1995 c. 4, s. 28(1) Words in s. 30(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 30(6)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 30(6A) inserted (1.5.2023) by Finance Act 2022 (c. 3), s. 71(2)(4); S.I. 2023/69, reg. 2 (with reg. 3) S. 30(8)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 30(8A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 30(9) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 30(10) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(8)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 30(10)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(8)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 30(10)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 29(8)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 31 heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 30(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 31(1) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(3), 49 Words in s. 31(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 30(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 31(3)-(5) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(3) S. 32 repealed (1.6.1995) by 1995 c. 4, ss. 24(2), 162, Sch. 29 Pt. VI(3) Note; S.I. 1995/1374, art. 2 S. 33(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 33(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33(3)(a) substituted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2026 (c. 11), s. 84 S. 33(3)(aa)(ab) inserted (with effect in accordance with s. 39(6) of the amending Act) by Finance Act 2018 (c. 3), s. 39(3) S. 33(3)(d) substituted (E.W.) (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 59(2); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1 Words in s. 33(3)(e) repealed (S) (1.10.2009) by Public Health etc. (Scotland) Act 2008 (asp 5), s. 128(2), sch. 3 pt. 1 (with s. 127); S.S.I. 2009/319, art. 2(a), sch. 1 Words in s. 33(3)(f) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 217; S.I. 2011/3019, art. 3, Sch. 1 Words in s. 33(3)(f) omitted (with effect in accordance with s. 39(6) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 39(4) S. 33(3)(fa)(fb) inserted (with effect in accordance with s. 39(6) of the amending Act) by Finance Act 2018 (c. 3), s. 39(5) Words in s. 33(3)(h) substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 95 (with s. 312(1)) S. 33(3)(ia) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2021 (c. 26), s. 100(1) S. 33(3)(j) substituted (29.12.2003) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 129(2)(a) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11) Words in s. 33(5) substituted (29.12.2003) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 129(2)(b) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11) S. 33A inserted (11.5.2001 for specified purposes otherwise 1.9.2001) by 2001 c. 9, s. 98(2)(10)(11) S. 33A(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 32(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 33A(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 32(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33A(1)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 32(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33A(4) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 33; S.I. 2009/403, art. 2(1) (with art. 3) Words in s. 33A(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 32(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33A(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 32(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33A(8)(b)(ii) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 32(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 33B inserted (with effect in accordance with s. 76(5) of the amending Act) by Finance Act 2011 (c. 11), s. 76(1) S. 33B(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 33(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 33B(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 33(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33B(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 33(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33B(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 33(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33B(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 33(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Ss. 33C, 33D inserted (with effect in accordance with s. 66(5) of the amending Act) by Finance Act 2015 (c. 11), s. 66(1) (with s. 66(6)) S. 33C(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 34(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 33C(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 34(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33C(4) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 34(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33C(4) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 34(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33C(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 34(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33C(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 34(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 33D(4)(za) inserted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 1; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30) S. 33E inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 122 S. 33E(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 33E(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 33E(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33E(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(4)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33E(5)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33E(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 33E(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 35(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 34(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 36(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 34(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 36(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 35(1)(1A)-(1D) substituted (29.4.1996 with application as mentioned in s. 30(4) of the amending Act) for s. 35(1) by 1996 c. 8, s. 30(1) Word in s. 35(1)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 37(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 35(1) inserted (with effect in relation to claims made on or after 24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(1)(a) (with s. 23(2)) Words in s. 35(1C) inserted (with effect in relation to claims made on or after 24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(1)(a) (with s. 23(2)) Words in s. 35(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 4 S. 35(2A)-(2C) inserted (with effect in relation to claims under this section made on or after 24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(1)(b) (with s. 23(2)) S. 35(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 37(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 35(4)(5) inserted (29.4.1996 with application as mentioned in s. 30(4) of the amending Act) by 1996 c. 8, s. 30(3) Words in s. 35(4) inserted (1.8.2001) by S.I. 2001/2305, art. 4(a) S. 35(4A) inserted (1.8.2001) by S.I. 2001/2305, art. 4(b) Words in s. 36(1)(a) repealed (31.7.1998 with effect as mentioned in s. 23(7) of the amending Act) by 1998 c. 36, ss. 23(1)(7), 165, Sch. 27 Pt. II Note S. 36(3) substituted (27.7.1999 with effect as mentioned in s. 15(5) of the amending Act) by S.I. 1999 c. 16, s. 15(1) S. 36(3A) inserted (31.7.1998 with effect as mentioned in s. 23(7) of the amending Act) by 1998 c. 36, s. 23(3)(7) S. 36(4)(b) and word “and” immediately preceding it repealed (19.3.1997 with effect as mentioned in s. 39 of the amending Act) by 1997 c. 16, ss. 39, 113, Sch. 18 Pt. IV(3) Note S. 36(4A) repealed (with effect as mentioned in s. 22(3) of the amending Act) by Finance Act 2002 (c. 23), s. 22(2), Sch. 40 Pt. 2(1); S.I. 2002/3028, art. 2 Words in s. 36(5)(c) substituted (31.7.1998) by 1998 c. 36, s. 23(4)(a) Words in s. 36(5)(e) substituted (27.7.1999 with effect as mentioned in s. 15(5) of the amending Act) by 1999 c. 16, s. 15(2) S. 36(5)(ea) repealed (with effect as mentioned in s. 22(3) of the amending Act) by Finance Act 2002 (c. 23), s. 22(2), Sch. 40 Pt. 2(1); S.I. 2002/3028, art. 2 Words in s. 36(6)(b)(c) substituted (31.7.1998) by 1998 c. 36, s. 23(5) Words in s. 36(7) substituted (31.7.1998) by 1998 c. 36, s. 23(6) S. 36A and preceding cross heading inserted (24.7.2002) by Finance Act 2002 (c.23), s. 25 S. 36A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 38 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 37 heading substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 7(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 37(A1) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 7(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 37(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 37(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 37(2)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 37(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(4)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 37(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 37(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(5)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 37(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(5)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 37(4)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 39(5)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 38 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 40(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 38 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 40(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 39(1)(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 41 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 39(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 77(2)(a) S. 39(3)(za) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 5(2) Words in s. 39(3)(b)(ii) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 77(2)(b) Word in s. 39(3)(b)(ii) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 77(2)(b) S. 39(3)(ba) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 77(2)(c) S. 39(3)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 5(3) S. 39A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 42 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 40 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 43 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 40A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 3(1), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 40A(3) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 26 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 40A(4)-(9) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 5; S.I. 2021/770, reg. 3 S. 41(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 198(2)(a) Words in s. 41(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 44(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 41(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 44(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 41(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 44(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 41(3)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), s. 198(2)(b) Word in s. 41(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 44(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 41(6) inserted (6.5.1999) by 1998 c. 46, s. 125, Sch. 8 para. 30 (with s. 126(3)); S.I. 1998/3178, art. 2(2), Sch. 3 Words in s. 41(6) inserted (1.4.1999) by 1998 c. 38, s. 125, Sch. 12 para. 35 (with ss. 139(2), 143(2)); S.I. 1999/782, art. 2 Words in s. 41(6) substituted by Government of Wales Act 2006 (c. 32), ss. 160, 163, Sch. 10 para. 39 (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act. Words in s. 41(6) omitted (8.2.2000) by virtue of S.I. 2000/90, art. 3(1), Sch. 1 para. 29(a) (with art. 2(5)) Words in s. 41(7) inserted (1.4.2015) by Finance Act 2015 (c. 11), s. 67(1)(a)(2) Word in s. 41(7) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(a) Words in s. 41(7) substituted (8.2.2000) by S.I. 2000/90, art. 3(1), Sch. 1 para. 29(b) (with art. 2(5)) Word in s. 41(7) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(b) Word in s. 41(7) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(c) Words in s. 41(7) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), ss. 33(3), 199(1), (4); S.I. 2004/759, art. 2 Words in s. 41(7) inserted (1.4.2000 (E.W.) otherwise 11.5.2001) by 1999 c. 8, s. 65, Sch. 4 para. 86; S.I. 1999/2342, art. 2(4)(b)(iii); S.I. 2001/1985, art. 2(4) Word in s. 41(7) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(d) Words in s. 41(7) inserted (10.10.2002 for W., 1.3.2007 in so far as not already in force, immediately before the National Health Service Act 2006 comes into force) by National Health Service Reform and Health Care Professions Act 2002 (c. 17), s. 42(3), Sch. 5 para. 40; S.I. 2002/2532, art. 2, Sch.; S.I. 2006/1407, art. 1(1), Sch. 1 para. 12 (with art. 4) Word in s. 41(7) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(e) Words in s. 41(7) inserted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 191(1)(2) Word in s. 41(7) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(f) S. 41(7)(f) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 41; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30) S. 41(7)(g) omitted (1.2.2023) by virtue of The Health and Social Care Information Centre (Transfer of Functions, Abolition and Transitional Provisions) Regulations 2023 (S.I. 2023/98), reg. 1(2), Sch. para. 7 (with reg. 3) Words in s. 41 substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30) Word in s. 41(7) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(h) Word in s. 41(7) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(i) Words in s. 41(7) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(1) S. 41(7)(j) omitted (1.4.2023) by virtue of The Health Education England (Transfer of Functions, Abolition and Transitional Provisions) Regulations 2023 (S.I. 2023/368), reg. 1(2), Sch. 1 para. 6 (with reg. 7) Word in s. 41(7) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 107(2)(k)(l) S. 41(7)(l) substituted for words (1.4.2015) by Finance Act 2015 (c. 11), s. 67(1)(c)(2) S. 41A inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 198(3) Words in s. 41A(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 45(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 41A(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 45(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 41A(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 45(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 43(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(3) Word in s. 43(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 5(2); S.I. 2019/1348, reg. 2 Words in s. 43(1)(b) substituted (1.5.1995 with effect as mentioned in s. 25(5) of the amending Act) by 1995 c. 4, s. 25(2)(5) S. 43(1)(c) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 46(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 43(1AA)(1AB) inserted (with effect in relation to any supply made after 26.11.1996 and in relation to any acquisition or importation taking place after that date) by 1997 c. 16, s. 40(1)(3) Words in s. 43(1AA)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 46(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 43(1AA)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 46(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 43(1AA)(c)(ii) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 5(3)(a); S.I. 2019/1348, reg. 2 Word in s. 43(1AA)(c)(ii) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 46(3)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 43(1AA) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 46(3)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 43(1AA) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 5(3)(b); S.I. 2019/1348, reg. 2 Words in s. 43(2) inserted (19.3.1997) by 1997 c. 16, s. 40(2) S. 43(2A)-(2E) inserted (with effect in relation to supplies made on or after 26.11.1996) by 1997 c. 16, s. 41(1)(2) Words in s. 43(2A)(a) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 paras. 7(2)(a), 14(2) (with Sch. 36 paras. 14(2), 19) Words in s. 43(2A)(b) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(5)(a), 49 Words in s. 43(2A) substituted (19.3.1997) by 1997 c. 16, s. 41(3)(4) Words in s. 43(2A)(c) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 paras. 7(2)(b)(i), 14(2) (with Sch. 36 paras. 14(2), 19) Words in s. 43(2A)(c) substituted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(5)(b), 49 Words in s. 43(2A)(c) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 paras. 7(2)(b)(ii), 14(2) (with Sch. 36 paras. 14(2), 19) Words in s. 43(2C) inserted (19.3.1997) by 1997 c. 16, s. 41(3)(5) Words in s. 43(2C)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(a) (with Sch. 2) Words in s. 43(2C)(c) inserted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(2) Words in s. 43(2D)(c) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 paras. 7(3)(a)(i), 14(2) (with Sch. 36 paras. 14(2), 19) Words in s. 43(2D)(c) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 paras. 7(3)(a)(ii), 14(2) (with Sch. 36 paras. 14(2), 19) Words in s. 43(2D) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 paras. 7(3)(b), 14(2) (with Sch. 36 paras. 14(2), 19) Words in s. 43(2E)(b) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 paras. 7(4), 14(2) (with Sch. 36 paras. 14(2), 19) S 43(3)-(8) repealed (27.7.1999 with effect as mentioned in Sch. 2 para. 6 of the amending Act)) by 1999 c. 16, ss. 16, 139, Sch. 2 para. 1(3), Sch. 20 Pt. II(1) S. 43(5A) inserted (1.5.1995 with effect as mentioned in s. 25(5) of the amending Act) by 1995 c. 4, s. 25(4)(5) S. 43(9) inserted (29.4.1996) by 1996 c. 8, s. 31(1) Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2 Words in s. 43A(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(2)(a); S.I. 2019/1348, reg. 2 Words in s. 43A(1) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(2)(b); S.I. 2019/1348, reg. 2 S. 43A(2) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2 S. 43A(3) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2 Ss. 43A(4)-(7) inserted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(4); S.I. 2019/1348, reg. 2 S. 43AZA inserted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 2; S.I. 2019/1348, reg. 2 S. 43AA inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(1) Words in s. 43AA(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 6; S.I. 2019/1348, reg. 2 Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2 Words in s. 43B(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(2); S.I. 2019/1348, reg. 2 Words in s. 43B(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4) Word in s. 43B(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(a); S.I. 2019/1348, reg. 2 Words in s. 43B(2)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(b); S.I. 2019/1348, reg. 2 Words in s. 43B(2)(a) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4) Word in s. 43B(2)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(c); S.I. 2019/1348, reg. 2 Word in s. 43B(2)(d) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(d); S.I. 2019/1348, reg. 2 Word in s. 43B(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(4)(a); S.I. 2019/1348, reg. 2 Word in s. 43B(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(4)(b); S.I. 2019/1348, reg. 2 Word in s. 43B(5)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(a); S.I. 2019/1348, reg. 2 Words in s. 43B(5)(a) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4) Word in s. 43B(5)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(b); S.I. 2019/1348, reg. 2 Words in s. 43B(5)(b) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4) Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2 Word in s. 43C(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(2); S.I. 2019/1348, reg. 2 Word in s. 43C(3)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(3); S.I. 2019/1348, reg. 2 Word in s. 43C(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(3); S.I. 2019/1348, reg. 2 Words in s. 43C(3)(b) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4) Word in s. 43C(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(3); S.I. 2019/1348, reg. 2 Word in s. 43C(4)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(4); S.I. 2019/1348, reg. 2 Word in s. 43C(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(4); S.I. 2019/1348, reg. 2 S. 43D inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(2) Word in s. 43D(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(2); S.I. 2019/1348, reg. 2 Words in s. 43D(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(3); S.I. 2019/1348, reg. 2 Word in s. 43D(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(a); S.I. 2019/1348, reg. 2 Word in s. 43D(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(b); S.I. 2019/1348, reg. 2 Word in s. 43D(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(5); S.I. 2019/1348, reg. 2 Word in s. 43D(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(6); S.I. 2019/1348, reg. 2 Word in s. 44(1)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 10; S.I. 2019/1348, reg. 2 Word in s. 44(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 10; S.I. 2019/1348, reg. 2 Words in s. 44(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 47(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 44(9) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 47(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 45(1)(b) and word omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 48(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 45(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 48(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 45(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 48(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 45(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 48(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 46(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 49(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 46(5) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 25 (with art. 6) S. 46(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 49(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 47(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 50(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 47(2A) inserted (1.5.1995 with effect as mentioned in s. 23(4)(b) of the amending Act) by 1995 c. 4, s. 23(2) Words in s. 47(3) repealed (1.5.1995 with effect as mentioned in s. 23(4)(b) of the amending Act) by 1995 c. 4, ss. 23(3), 162, Sch. 29 Pt. VI(2) Note Words in s. 47(3) inserted (with effect in accordance with s. 106(4) of the amending Act) by Finance Act 2014 (c. 26), s. 106(2) S. 47(4)-(6) inserted (with effect in accordance with s. 106(4) of the amending Act) by Finance Act 2014 (c. 26), s. 106(3) Words in s. 47(4) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 50(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 47(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 50(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 47(6) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 5 Words in s. 48 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(2) Words in s. 48(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(3)(a) Words in s. 48(1)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 51(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 48(1)(b)(ba) substituted for s. 48(1)(b) (31.12.2001) by 2001 c. 9, s. 100(1)(4) Words in s. 48(1)(c) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(3)(b) Words in s. 48(1) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 123(3)(c) S. 48(1ZA) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(4) S. 48(1A) substituted for s. 48(1A) (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 51(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 48(2)(2A) substituted for s. 48(2) (31.12.2001) by 2001 c. 9, s. 100(3)(4) Words in s. 48(2)(a) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(6)(a) Words in s. 48(2)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(6)(b) Words in s. 48(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(6)(c) Word in s. 48(2A) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(7) Word in s. 48(4)(a) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 123(8)(a) S. 48(4)(c) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(8)(b) S. 48(4A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 6(3) Words in s. 48(7) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(9) S. 48(7A) inserted (1.7.1997) by 1997 c. 16, s. 53(6); S.I. 1997/1432, art. 2 Words in s. 48(7A) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 118 (with s. 89); S.I. 2014/768, art. 2(1)(b) S. 48(7B)(7C) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(10) S. 48(8A) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 123(11) S. 48(9) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 51(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 49(1) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(2)(a) Words in s. 49(1)(a) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(2)(b) S. 49(1)(b) and word omitted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(2)(c), Sch. 27 Pt. 6(2) Words in s. 49(2) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(3) S. 49(2A) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(4) Words in s. 49(3)(a) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(5) S. 49(4)-(6) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(6) Word in s. 50(1) substituted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(3)(a) Word in s. 50(2)(b) substituted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(3)(a) Words in s. 50(3) substituted (24.5.2024) by Finance (No. 2) Act 2024 (c. 12), s. 23(3)(b) S. 50A inserted (1.5.1995) by 1995 c. 4, s. 24(1) Word in s. 50A(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 52 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 50B inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 70 S. 51B inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 1 Words in s. 51B heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(a) S. 51B(1): s. 51B renumbered as s. 51B(1) (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(b) S. 51B(2) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(c) Ss. 51C, 51D inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 3 Words in s. 52 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 53(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 52 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 53(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 52(b) and word omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 53(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 52 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 53(c)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 52 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 53(c)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 53(2)(d) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 11; S.I. 2019/1348, reg. 2 S. 53(3A) inserted (with effect in accordance with s. 82(2) of the amending Act) by Finance Act 2026 (c. 11), s. 82 Words in s. 54(2) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 4 Words in s. 54(6)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 29 para. 7(a) Words in s. 54(6)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 7(b) S. 54(8) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 54 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 55(1) substituted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 5(a) Words in s. 55(1) substituted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 5(b) S. 55(5)(a) substituted (29.4.1996 with application in relation to any supply after 28.11.1995) by 1996 c. 8, s. 32(1)(2) S. 55(5)(c) inserted (29.4.1996 with application to supplies made on or after 1.1.1996) by 1996 c. 8, s. 29(3)(5) S. 55A inserted (1.6.2007) by Finance Act 2006 (c. 25), s. 19(1)(8); S.I. 2007/1419, art. 2 Words in s. 55A inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 50(1) Words in s. 55A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 55 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 55A(3) substituted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 6 S. 55A(9A) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 51 Ss. 55B-55D inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 315 S. 56 omitted (with effect in accordance with Sch. 38 para. 7 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 38 para. 4 S. 57 omitted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 38 para. 4 S. 57A inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2022 (c. 3), Sch. 15 para. 7 Word in s. 58 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 56 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 58ZA inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 57 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 58A and cross-heading inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 1; S.I. 2004/1934, art. 2 S. 58B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 95(8) Words in s. 59 cross-heading omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 16; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Ss. 59-59B omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 17; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 59(1) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(3) S. 59(1A) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(3) S. 59(11) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(4) S. 59A inserted (29.4.1996 with application as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(2) S. 59B inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(5) S. 60 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(d), Sch. 27 Pt. 5(5) (with transitional provisions in S.I. 2009/511, art, 4(a)(i) and S.I. 2009/571, art. 7); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with arts. 3, 4) S. 61 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(d), Sch. 27 Pt. 5(5) (with transitional provisions in S.I. 2009/511, art, 4(a)(i) and S.I. 2009/571, art. 7); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with arts. 3, 4) S. 62(1)(1A)(2) substituted (27.7.1999 with effect as mentioned in s. 17(2) of the amending Act) for s. 62(1)(2) by 1999 c. 16, s. 17(1) Words in s. 62(1)(a)(i) substituted (11.5.2001 with effect as mentioned in s. 99(9)(b) of the amending Act) by 2001 c. 9, s. 99, Sch. 31 para. 3 S. 62(1A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 58(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 62(1B) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 3(2) S. 62(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 58(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 62(2)(c) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 3(3) Words in s. 62(1)(3)(4) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(3); S.I. 1996/1249, art. 2 Words in s. 62(3) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(4); S.I. 1996/1249, art. 2 S. 63 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(d), Sch. 27 Pt. 5(5) (with transitional provisions in S.I. 2009/511, art, 4(a)(i) and S.I. 2009/571, art. 7); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with arts. 3, 4) S. 64 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(d), Sch. 27 Pt. 5(5) (with transitional provisions in S.I. 2009/511, art, 4(a)(i) and S.I. 2009/571, art. 7); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with arts. 3, 4) S. 65 heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 65(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 65(1)(c) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 65(1)(f) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 65(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 65(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 65(6) substituted for s. 65(6)(7) (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 59(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 66 heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(8) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 66(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 66(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 66(3)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 66(4)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 66(7)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(6)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 66(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(6)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 66(7) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 13(a) Words in s. 66(7) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 13(b) S. 66(9) substituted for s. 66(9)(10) (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 60(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 67 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(f) (with transitional provisions in S.I. 2009/511, art, 4(a)(ii)); S.I. 2009/511, art. 2 (with art. 4) S. 67A omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 4; S.I. 2014/906, art. 2 Words in s. 68(1)(a) substituted (1.7.1997) by 1997 c. 16, s. 53(7)(9); S.I. 1997/1432, art. 2 S. 68(5) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 120 (with s. 89); S.I. 2014/768, art. 2(1)(b) Words in s. 69(1)(a) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 7 Words in s. 69(1)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 61 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 69(1)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 69(1)(a) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(3)(a) S. 69(1)(ba) inserted (1.6.2007) by Finance Act 2006 (c. 25), s. 19(5)(8); S.I. 2007/1419, art. 2 S. 69(1)(g) and word preceding it inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 9; S.I. 1996/1249, art. 2 S. 69(1)(h) and word inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(2) Words in s. 69(2) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 69(4)(a) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 18(2); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 69(4)(a) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(6)(8) S. 69(9)(b) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 18(3)(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 69(9)(b) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(6)(8) Words in s. 69(9)(c) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 14 S. 69(9)(d) and word inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 18(3)(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 69A inserted (28.7.2000) by 2000 c. 17, s. 137(2) Words in s. 69A(7)(a) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 15 S. 69B inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(2) Words in s. 69B(7)(a) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 16 Ss. 69C-69E inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(2) (with s. 68(7)) Words in s. 69C(6) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 62(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 69C(6) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 62(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 70 heading substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(3)(a) Words in s. 70(1) substituted (28.7.2000) by 2000 c. 17, s. 137(3) Words in s. 70(1) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(3)(b) Words in s. 70(1) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 3; S.I. 2004/1934, art. 2 S. 70(5) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(3)(c) Word in s. 71 heading substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 19; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Word in s. 71(1) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 19; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Word in s. 71(2) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 19; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Sum in s. 72(1)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 8(2) (with reg. 5(1)) Words in s. 72(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6)) Words in s. 72(2)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 72(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 72(2)(d)(ii) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sum in s. 72(3)(i) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 8(3) (with reg. 5(1)) Words in s. 72(3)(b)(ii) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6)) Words in s. 72(5)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 72(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sum in s. 72(8)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 8(4) (with reg. 5(1)) Words in s. 72(8)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6)) S. 72(9) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 8(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c) Words in s. 72(10) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(4)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 72(10) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 63(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sum in s. 72(10) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 8(5) (with reg. 5(1)) Words in s. 72(11) inserted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(5)(8) Sum in s. 72(11) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 8(6) (with reg. 5(1)) Words in s. 73(3)(b) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 8 Words in s. 73(3)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 64(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 73(3)(b) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(4) Words in s. 73(5) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(2) S. 73(6A) inserted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 120(1)(5) Words in s. 73(7)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 64(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 73(7)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 64(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 73(7A)(7B) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 10; S.I. 1996/1249, art. 2 Words in s. 73(9) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 11; S.I. 1996/1249, art. 2 Words in s. 73(10) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(2) S. 74 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(2) S. 75 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 66 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 76 heading substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(2); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76 heading omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(a) S. 76(1)(a) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(3)(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 67(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 76(1)(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(4) S. 76(1)(c) and word omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(b)(i) S. 76(1)(d) and word inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 93(5) Words in s. 76(1) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(3)(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76(1) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(b)(ii) Words in s. 76(1) substituted (28.7.2000) by 2000 c. 17, s. 137(4) Word in s. 76(1) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(3) Words in s. 76(1) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 93(6) Words in s. 76(3) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(4)(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76(3) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(c)(i) S. 76(3)(a) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(4)(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76(3)(a) substituted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(7)(8) Word in s. 76(3)(d) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4) S. 76(3)(e) and word omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(c)(ii) S. 76(3)(f) and word inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 93(7) S. 76(3A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 67(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 76(4) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(5); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76(4) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(d) Words in s. 76(5) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 20(6); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 76(5) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(e) Words in s. 76(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 67(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 76(5) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 11; S.I. 1996/1249, art. 2 S. 76(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 67(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 76(7) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(f)(i) Words in s. 76(7)(a) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(f)(ii) Words in s. 76(7)(b) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(f)(iii) Words in s. 76(8) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(g)(i) S. 76(8)(b) and word omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(g)(ii) Words in s. 76(8) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(3)(g)(iii) Words in s. 76(10) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(4) S. 76A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 68 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 77(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 77(1)(a) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 34(2); S.I. 2009/403, art. 2(1) (with arts. 4, 9) Words in s. 77(1)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 77(1)(b) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 34(2); S.I. 2009/403, art. 2(1) (with arts. 4, 9) S. 77(2)(2A) substituted (27.7.1999 with effect as mentioned in s. 18(2)) for s. 77(2) by 1999 c. 16, s. 18(1)(2) Words in s. 77(2) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 21; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 77(2) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(4) Words in s. 77(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 77(3) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 21; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 77(3) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(4) Words in s. 77(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 77(4)-(4C) substituted for s. 77(4) (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 34(3); S.I. 2009/403, art. 2(1) (with arts. 4, 9) Word in s. 77(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 77(4A)(d) inserted (16.11.2017 for specified purposes, 1.1. 2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 51 S. 77(4C)(aa) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 10 Word in s. 77(4C)(aa) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(6)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 77(4C)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(6)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 77(4C)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(6)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 77(4C)(e) and word omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(6)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 77(5) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 21; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 77(5) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(4) Words in s. 77(5)(a) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 34(4)(a); S.I. 2009/403, art. 2(1) (with arts. 4, 9) S. 77(5)(b) and word omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 34(4)(b); S.I. 2009/403, art. 2(1) (with arts. 4, 9) Words in s. 77(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 69(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 77ZA inserted (1.1.2023) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(2), 3(5) S. 77A and cross-heading inserted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 18(1)(4) Words in s. 77A(1) substituted (1.5.2007) by The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 (S.I. 2007/939), arts. 1, 2(a) S. 77A(1)(a)-(c) substituted for s. 77A(1)(a)(b) (1.5.2007) by The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 (S.I. 2007/939), arts. 1, 2(b) S. 77A(9)-(9B) substituted for s. 77A(9) (19.7.2007) by Finance Act 2007 (c. 11), s. 98(1) S. 77B cross-heading inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(3) Ss. 77B-77D inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(2) Words in s. 77B heading substituted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(4)(a) Words in s. 77B(1) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), s. 38(4)(b) S. 77B(9) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 77B(10) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), s. 38(4)(c) S. 77B(12) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 77BA inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(5) S. 77BA(8) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 9 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 77C heading inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(6)(a) Words in s. 77C(1) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(6)(b) S. 77C(9) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 10 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 77D heading inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(7)(a) S. 77D omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(6) S. 77E inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(8) Words in s. 77E(9) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 12 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 77F and crossheading inserted (31.12.2020 in so far as not already in force, 17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 13 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 S. 78 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(7) S. 78A omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(8) S. 79 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(9) S. 80 side-note substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(11) S. 80(1)-(1B) substituted for s. 80(1) (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(2) Words in s. 80(2) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(3) S. 80(2A) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(4) Words in s. 80(3) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(5) S. 80(3A) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(6) Word in s. 80(3B)(a) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(7) Words in s. 80(3C) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 71(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 80(4)(4ZA)(4ZB) substituted for s. 80(4) (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(8) Words in s. 80(4) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 36; S.I. 2009/403, art. 2(1) (with art. 6) S. 80(4A) substituted for s. 80(4A)(4B) (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(9) S. 80(4AA) inserted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 120(3)(5) S. 80(4C) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(10) S. 80(7) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 3(10) Words in s. 80(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 71(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Ss. 80A, 80B inserted (19.3.1997) by 1997 c. 16, s. 46(2) Word in s. 80A(2)(a) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(a) Words in s. 80A(2)(b) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(b) Words in s. 80A(3)(a) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(c) S. 80A(3)(b) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(d) Words in s. 80A(3)(c) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(e) Words in s. 80A(4)(a) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(f) Word in s. 80A(7) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(g)(i) Words in s. 80A(7) substituted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(3)(g)(ii) Ss. 80A, 80B inserted (19.3.1997) by 1997 c. 16, s. 46(2) Ss. 80B(1A)-(1E) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(4) S. 80B(2) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(11)(a) S. 80B(3) inserted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(11)(b) S. 80C inserted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(12) Words in s. 81(3)(b) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 22; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 81(3A) inserted (retrospective to 18.7.1996 with effect as mentioned in s. 48(2) of the amending Act) by 1997 c. 16, s. 48(1)(2) Words in s. 81(3A)(c) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 22; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 81(4A)-(4D) substituted for s. 81(4) (1.5.1995 with effect as mentioned in s. 27(4) of the amending Act) by 1995 c. 4, s. 27(2) S. 81(4B)(a) substituted (15.9.2003) by Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 26(a) (with art. 6) Words in s. 81(4B)(e) omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 6 para. 2(13) (with Sch. 6 para. 3); S.I. 2015/1732, art. 2(e)(i) S. 81(4C) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 132(2) Words in s. 81(5) substituted (1.5.1995 with effect as mentioned in s. 27(4) of the amending Act) by 1995 c. 4, s. 27(3) S. 81(5)(a) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 132(3)(a) Words in s. 81(5)(b) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 132(3)(b)(i) Words in s. 81(5)(b) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 132(3)(b)(ii) S. 81(5)(ba) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 132(3)(c) Word in s. 81(5)(c) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(6) Pt. V heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 217 S. 82 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 218 S. 83 renumbered as s. 83(1) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(2) Words in s. 83(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(3) Words in s. 83(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(4) Words in s. 83(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 83(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 83(1)(d) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 83(da) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 12; S.I. 1996/1249, art. 2 S. 83(fza) inserted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(2)(4) S. 83(fa) inserted (1.12.1997) by S.I. 1997/2542, art 2 S. 83(1)(ha) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 77(4) S. 83(1)(j) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 83(k)(ka) substituted (27.7.1999) for s. 83(k) by 1999 c. 16, s. 16, Sch. 2 para. 3 Words in s. 83(l) substituted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(6)(8) Words in s. 83(1)(n) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(a)(i); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 83(n) substituted (28.7.2000) by 2000 c. 17, s. 137(5) Word in s. 83(1)(n) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(a)(ii); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Word in s. 83(n) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(4)(a) S. 83(1)(na)(nb) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 68(5) Words in s. 83(p)(ii) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 12; S.I. 1996/1249, art. 2 S. 83(1)(p)(iii) and word omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 83(1)(q) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 23(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Words in s. 83(1)(q) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(13)(a) S. 83(ra) inserted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 18(2)(4) S. 83(1)(rb) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(3) S. 83(1)(s)(sa) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(13)(b) S. 83(sa) inserted (retrospective to 4.12.1996) by 1997 c. 16, s. 45(2)(5) Words in s. 83(t) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(5)(a) Words in s. 83(t) inserted (retrospective to 4.12.1996) by 1997 c. 16, s. 47(7)(9) S. 83(ta) inserted (19.3.1997) by 1997 c. 16, s. 46(3) Words in s. 83(ta) inserted (with effect in accordance with s. 4(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 4(5)(b) Words in s. 83(v) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 22(3) Words in s. 83(1)(v) substituted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(3) S. 83(1)(w) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 72(e) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 83(wa) inserted (29.4.1996) by 1996 c. 8, s. 31(3) S. 83(wb) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 3(2) (with Sch. 2) S. 83(z) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(b)(5); S.I. 2003/3043, art. 2 S. 83(zza) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(4)(b) S. 83(zz) omitted (15.12.2007) by virtue of The Money Laundering Regulations 2007 (S.I. 2007/2157), reg. 1(1), Sch. 6 para. 1 S. 83(za)(zb) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 4; S.I. 2004/1934, art. 2 S. 83(1)(zc) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 62(5) S. 83(2) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 219(5) Ss. 83A-83G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 220 S. 83F(5A) inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 24; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 83FA inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 25; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 83FB inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 26; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 83G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 4 (with art. 1(3)) S. 84(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(2) S. 84(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(3) Word in s. 84(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(4)(a) S. 84(3A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(4) S. 84(3B)(3C) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(5) Word in s. 84(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(6) Word in s. 84(4)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 73(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 84(4ZA) inserted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 23(3)(4) Word in s. 84(4ZA)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Word in s. 84(4ZA) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) S. 84(4A)-(4D) inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 4 Word in s. 84(4A)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) Word in s. 84(4C) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) Word in s. 84(4D) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) S. 84(4E)(4F) inserted (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(7)(8) Words in s. 84(4E) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(9) Word in s. 84(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Words in s. 84(5) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(4)(b) Words in s. 84(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 73(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 84(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Words in s. 84(6) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 27(a); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Word in s. 84(6) substituted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 27(b); S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 S. 84(6A) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 5(3); S.I. 2004/1934, art. 2 Word in s. 84(6A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) S. 84(6B) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 93(9) Word in s. 84(6B) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Word in s. 84(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Word in s. 84(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) Words in s. 84(7) substituted (19.3.1997 with effect as mentioned in s. 31(4) of the amending Act) by 1997 c. 16, s. 31(3)(4) S. 84(7A) inserted (29.4.1996) by 1996 c. 8, s. 31(4) Word in s. 84(7A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) S. 84(7ZA) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 3(3) (with Sch. 2) Word in s. 84(7ZA) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Word in s. 84(7ZA) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) S. 84(7B) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(5) Word in s. 84(7B) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(8) Word in s. 84(7B) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(7) S. 84(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(10) (with Sch. 3 para. 9(2)(a)) Words in s. 84(9) added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(11)(a) Word in s. 84(9)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(11)(b) Word in s. 84(9)(b) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(11)(c) S. 84(9)(c)(d) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(11)(d) Words in s. 84(10) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(12)(a) Words in s. 84(10) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 221(12)(b) Word in s. 85 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 222(3) Words in s. 85(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 222(2) Ss. 85A, 85B inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 223 Words in s. 85A(2) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(14)(a) Words in s. 85A(3) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(14)(b) S. 85A(4)(5) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(14)(c) S. 86 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 224 S. 87 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 224 Words in s. 88(1) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(2)(a) Words in s. 88(1) substituted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(2)(b) Words in s. 88(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 88(2) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 4(3) S. 88(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 88(5) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(c)(i)(5); S.I. 2003/3043, art. 2 Words in s. 88(6) substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(4)(c)(ii)(5); S.I. 2003/3043, art. 2 S. 88(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 88(8) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 74(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 89(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 2 (with Sch. 2) Words in s. 90(1)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 75(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 90(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 75(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 90(2)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 75(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 90(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 75(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 90(3) inserted (11.5.2001 for specified purposes, 1.9.2001 in so far as not already in force) by 2001 c. 9, s. 98(8)(10)(11) Word in s. 90(3) inserted (with effect in accordance with s. 76(5) of the amending Act) by Finance Act 2011 (c. 11), s. 76(3) Word in s. 90(3) inserted (with effect in accordance with s. 66(5) of the amending Act) by Finance Act 2015 (c. 11), s. 66(3) Words in s. 90(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 75(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 91(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(2)(a); S.I. 2008/839, art. 2 Words in s. 91(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(2)(b); S.I. 2008/839, art. 2 Words in s. 91(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(3); S.I. 2008/839, art. 2 Words in s. 91(2) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(2)(a); S.I. 1998/3178, art. 3 Words in s. 91(5) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 6(3); S.I. 2008/839, art. 2 Words in s. 91(5) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(2)(b); S.I. 1998/3178, art. 3 S. 92 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 76 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 93 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 77 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 94(3) repealed (1.12.1999) by 1999 c. 16, ss. 20, 139, Sch. 20 Pt. II(2), Note; S.I. 1999/2769, art. 2 Words in s. 94(6) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(a) Words in s. 94(6) substituted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(b) S. 95 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 78 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 95A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 14 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 96(1): definition of “copy” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2 S. 96(1): definition of “document” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2 Words in s. 96(1) repealed (28.11.2004) by Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5), ss. 71, 77(2), sch. 12 para. 57(a), sch. 13 Pt. 1 (with ss. 58, 62, 75); S.S.I. 2003/456, art. 2 Definition in s. 96(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 225 Words in s. 96(1) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 96(1) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(7)(a) Words in s. 96(1) substituted (28.11.2004) by Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5), ss. 71, 77(2), sch. 12 para. 57(b) (with ss. 58, 62, 75); S.S.I. 2003/456, art. 2 S. 96(1): words in para. (b) of the definition of “major interest” substituted (31.7.1998) by 1998 c. 36, s. 24 Words in s. 96(1) omitted (with effect in accordance with s. 22(4) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 22(3)(a) Words in s. 96(1) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 15 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Definition in s. 96(1) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 8(2) (with Sch. 36 para. 19) Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 96(1) inserted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(7)(b) Words in s. 96(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 96(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) S. 96(4): words in definition of “local authority” inserted (16.6.1995) by S.I. 1995/1510, art. 2 S. 96(4): words in definition of “local authority” substituted (1.4.1996) by S.I. 1996/739, art. 7(1), Sch. 1 Pt. I para. 8 S. 96(6)(7) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2 Words in s. 96(8) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 8(3) (with Sch. 36 para. 19) Word in s. 96(9) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 5 S. 96(10A) inserted (retrospectively) by 1997 c. 16, s. 35(1)(4) Words in s. 96(10A)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 3 (with Sch. 2) S. 96(10B) inserted (with application in accordance with s. 20(2) of the amending Act) by Finance Act 2003 (c. 14), s. 20(1) Words in s. 97(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 226(2) S. 97(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 226(3) S. 97(4)(aa) repealed (1.11.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. III(1) note 1 Word in s. 97(4)(a) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 9 (with Sch. 36 para. 19) Words in s. 97(4)(a) substituted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(3) (with Sch. 2 para. 7(7)-(9)) S. 97(4)(ab) inserted (29.4.1996) by 1996 c. 8, s. 33(3) Words in s. 97(4)(c)(i) inserted (11.5.2001 with effect as mentioned in s. 99(9)(a) of the amending Act) by 2001 c. 9, s. 99, Sch. 31 para. 6(2) S. 97(4)(c)(iia) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 6(3) S. 97(4)(ca) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(5) Word in s. 97(4)(ca) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 12; S.I. 2019/1348, reg. 2 Words in s. 97(4)(d)(i) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 6(4) S. 97(4)(ea) inserted (1.6.2007) by Finance Act 2006 (c. 25), s. 19(6)(8); S.I. 2007/1419, art. 2 S. 97(4)(eb) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 98(2) S. 97(4)(f) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 22(4) Words in s. 97(4)(f) inserted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 5(a) Words in s. 97(4)(f) inserted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 5(b) Words in s. 97(4)(f) inserted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(4) S. 97(4)(fa) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 22(2) S. 97(4)(g) inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 6; S.I. 2004/1934, art. 2 S. 97(4A) inserted (with effect in accordance with Sch. 3 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 3 para. 25(3) S. 97(5)(a) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(15) S. 97A inserted (retrospective to 17.3.1998) by 1998 c. 36, s. 22(1)(3) Words in s. 97A(1) substituted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 10 (with Sch. 36 para. 19) Words in s. 99 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 80(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in s. 99 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 80(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in s. 99 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 80(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. A1 repealed (with effect in relation to supplies made, and acquisitions and importations taking place on or after 1.11.2001) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. III(1) Note 2 Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3) Sch. A1 para. 1(1)(1A)(1B) substituted (1.7.1998) for sub-para. (1) by S.I. 1998/1375, arts. 1, 3 Sch. A1 para. 1(1)(aa)(ab) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(2) Words in Sch. A1 para. 1(1)(b)(c) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(3) Word in Sch. A1 para. 1(1)(b) repealed (28.7.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. IV Sch. A1 para. 1(1)(d)-(k) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(4) Sch. A1 para. 1(1A) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 3 Words in Sch. A1 para. 1(1B) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 4(a) Words in Sch. A1 para. 1(1B) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 4(b) Sch. A1 para. 1(4) inserted (1.1.2001) by S.I. 2000/2954, art. 3 Sch. A1 para. 1(5) inserted (11.5.2001 with effect as mentioned in s. 96(3) of the amending Act) by 2001 c. 9, s. 96(1) Sch. A1 para. 1(6)-(9) inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(1) Words in Sch. A1 para. 2(c) substituted (1.7.1998) by S.I. 1998/1375, arts. 1, 4 Word in Sch. A1 para. 4(1) inserted (1.7.1998) by S.I. 1998/1375, arts. 1, 5(a) Words in Sch. A1 para. 4(2) substituted (1.7.1998) by S.I. 1998/1375, arts. 1, 5(b) Words in Sch. A1 para. 4(3) substituted (1.7.1998) by S.I. 1998/1375, arts. 1, 5(c) Sch. A1 para. 5 inserted (1.7.1998) by S.I. 1998/1375, arts. 1, 6 1992 c. 4. 1992 c. 7. Words in Sch. A1 para. 5(3)(c) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 5 Words in Sch. A1 para. 5(3)(d) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 6 1995 c. 18. S.I. 1995/2705 (N.I. 15). S.I. 1983/883; relevant amending instruments are S.I. 1983/1116, 1983/1521, 1986/592, 1990/1308, 1991/766, 1992/710, 1995/766, 1997/286. Sch. A1 para. 5(3A)(3B) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 7 Words in Sch. A1 para. 5(4) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(2) Words in Sch. A1 para. 5(4)(c) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(3) Sch. A1 para. 5(4)(e) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(4) Sch. A1 para. 5(4)(f)(g) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(5) Sch. A1 para. 5(4A)(4B) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 9 Words in Sch. A1 para. 5(5) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 10 Local authority is defined in section 96(4) of the Value Added Tax Act 1994 (c. 23) (as amended by article 2 of S.I. 1995/1510 and article 7(1) of, and paragraph 8 of Schedule 1 to, S.I. 1996/739) as the council of a county, county borough, district, London borough, parish or group of parishes (or in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a council constituted under section 2 of the Local Government (Scotland) Act 1994 (c. 39), any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973 (c. 65). Sch. A1 para. 6 inserted (1.1.2001) by S.I. 2000/2954, art. 4 Sch. A1 para. 7 inserted (11.5.2001 with effect as mentioned in s. 96(3) of the amending Act) by 2001 c. 9, s. 96(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2) Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13 Words in Sch. 1 para. 1(1)(a) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(2)(a) Sum in Sch. 1 para. 1(1)(a) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a) Words in Sch. 1 para. 1(1)(b) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(2)(b) Sum in Sch. 1 para. 1(1)(b) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a) Words in Sch. 1 para. 1(2) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(8) Words in Sch. 1 para. 1(2) substituted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(3) Sum in Sch. 1 para. 1(2)(a) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a) Sum in Sch. 1 para. 1(2)(b) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(a) Sch. 1 para. 1(2A) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(4) Sum in Sch. 1 para. 1(3) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(b) Words in Sch. 1 para. 1(4)(a) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(5) Words in Sch. 1 para. 1(4)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 1 para. 1(4)(a)(5) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(6)(a) Words in Sch. 1 para. 1(5) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(6) Words in Sch. 1 para. 1(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 1 para. 1(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 1 para. 1(9) added (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 13; S.I. 1996/1249, art. 2 Words in Sch. 1 para. 1(9) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(2)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 1 para. 1(10) inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 11(7) Sch. 1 para. 1A inserted (19.3.1997) by 1997 c. 16, s. 31(1) Words in Sch. 1 para. 2(2)(b) repealed (19.3.1997 with effect in accordance with s. 39 of the repealing Act) by 1997 c. 16, ss. 31(2)(a)(4), 113, Sch. 18 Pt. IV(1) Note Words in Sch. 1 para. 2(c) substituted (19.3.1997) by 1997 c. 16, s. 31(2)(b)(4) Sch. 1 para. 2(2)(d) and word “and” immediately preceding it repealed (19.3.1997 with effect in accordance with s. 39 of the repealing Act) by 1997 c. 16, ss. 31(2)(c)(4), 113, Sch. 18 Pt. IV(1) Note Word in Sch. 1 para. 2(4) repealed (19.3.1997 with effect in accordance with s. 39 of the repealing Act) by 1997 c. 16, ss. 31(2)(4), 113, Sch. 18 Pt. IV(1) Note Sch. 1 para. 2(7)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 1 para. 3(c) and word inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 12 Sum in Sch. 1 para. 4(1) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(c) Sum in Sch. 1 para. 4(2) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(2)(c) Words in Sch. 1 para. 4(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 1 para. 10(2) substituted (19.3.1997) by 1997 c. 16, s. 32 Sch. 1 para. 13(8) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 81(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 1 para. 17 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 8(a) Words in Sch. 1 para. 17 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 8(b) Sch. 1A inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 1 Sch. 1A para. 3(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 82(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 1A para. 3(d) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 82(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 1A para. 12 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 82(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 83 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 3 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 84 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 3A paras. 1-9 inserted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(8), Sch. 36 Words in Sch. 3A para. 1(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 85(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 3A para. 1(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 85(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 3A para. 8 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 11(a) Words in Sch. 3A para. 8 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 11(b) Sch. 3B omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 86 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 14, 16, 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 3BA omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 87 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 15, 16, 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4 para. 2 repealed (29.4.1996 with application to supplies made on or after 1.1.1996) by 1996 c. 8, ss. 29(4)(5), 205, Sch. 41 Pt. IV(2) Words in Sch. 4 para. 3 inserted (with effect in accordance with s. 20(3) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 20(2) Sch. 4 para. 5(2)(a) substituted (with application in accordance with s. 21(4) of the amending Act) by Finance Act 2003 (c. 14), s. 21(2) Sch. 4 para. 5(2)(b) substituted (19.7.2011) by Finance Act 2011 (c. 11), s. 74(2) Sch. 4 para. 5(2)(c) inserted (with effect in accordance with s. 83(4) of the amending Act) by Finance Act 2026 (c. 11), s. 83(2)(a)(4) Sch. 4 para. 5(2ZA) inserted (with application in accordance with s. 21(4) of the amending Act) by Finance Act 2003 (c. 14), s. 21(3) Words in Sch. 4 para. 5(2ZA) inserted (with effect in accordance with s. 83(4) of the amending Act) by Finance Act 2026 (c. 11), s. 83(2)(b)(4) Sch. 4 para. 5(2A) inserted (31.7.1998 with effect as mentioned in s. 21(6) of the amending Act) by 1998 c. 36, s. 21(3)(6) Sch. 4 para. 5(3) omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 74(3) Sch. 4 para. 5(4A) repealed (1.9.2007) by Finance Act 2007 (c. 11), s. 99(2)(6), Sch. 27 Pt. 6(1) Sch. 4 para. 5(4A) inserted (with application in accordance with Sch. 8 para. 3(3)-(5) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 8 para. 3(1)(2) (with Sch. 8 para. 4) Words in Sch. 4 para. 5(5)(6)(b) substituted (retrospectively) by 1995 c. 4, s. 33(3)(a) Words in Sch. 4 para. 5(5) substituted (31.7.1998 with effect as mentioned in s. 21(6) of the amending Act) by 1998 c. 36, s. 21(4)(6) Sch. 4 para. 5(5)(a)(b) substituted for words in Sch. 4 para. 5(5) (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(9) Word in Sch. 4 para. 5(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 88(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4 para. 5A inserted (31.7.1998 with effect as mentioned in s. 21(6) of the amending Act) by 1998 c. 36, s. 21(5)(6) Sch. 4 para. 5(7) inserted (29.4.1996) by 1996 c. 8, s. 33(2) Sch. 4 para. 5A inserted (with effect in accordance with s. 83(4) of the amending Act) by Finance Act 2026 (c. 11), s. 83(3)(4) Sch. 4 para. 6 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 88(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4 para. 8(1)(c) substituted (1.4.2000) by S.I. 2000/266, art. 2 Words in Sch. 4 para. 8(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 88(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4 para. 8(2)(b) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(9) Sch. 4 para. 9(4) inserted (with effect in accordance with s. 99(7) of the amending Act) by Finance Act 2007 (c. 11), s. 99(3) Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19) Words in Sch. 4A para. 3(3)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(2)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 3(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(2)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 3(4)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 4 omitted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 15(2) (with Sch. 36 para. 19) Word in Sch. 4A para. 5 cross-heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 5 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 6 and crossheading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 7(1)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(6)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 7(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(6)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 7(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(6)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 8 heading omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 2(a) Sch. 4A para. 8(1)(a) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 2(b) Sch. 4A para. 8(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 2(c) Words in Sch. 4A para. 8(3)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(7)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 8(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(7)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 8(4)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(7)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9(1)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(8)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(8)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(8)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 9A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 15(3) (with Sch. 36 para. 19) Sch. 4A paras. 9B, 9C and cross-headings inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012 (S.I. 2012/2787), arts. 1(1), 2(2) Words in Sch. 4A para. 9B(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(9)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9B substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(9)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9C(1)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(10)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9C(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(10)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 9D inserted (1.10.2016) by The Value Added Tax (Place of Supply of Services Exceptions Relating to Supplies Made to Relevant Business Person) Order 2016 (S.I. 2016/726), arts. 1(2), 2 Words in Sch. 4A para. 9D(2)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(11)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9D(2) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(11)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9D(3)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(11)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 9E inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 3 Words in Sch. 4A para. 9E(3)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(12)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9E(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(12)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 9E(4)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(12)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 4A para. 11 cross-heading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(13) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 11(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(14) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 12 and crossheading omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(15) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 13A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 17 (with Sch. 36 para. 19) Sch. 4A para. 14A and cross-heading inserted (with effect in accordance with Sch. 36 para. 16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 15(4) (with Sch. 36 para. 19) Sch. 4A para. 15 cross-heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(2) Sch. 4A para. 15 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(1) Words in Sch. 4A para. 15(1) omitted (31.12.2020) by virtue of The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 (S.I. 2019/404), arts. 2, 3(2); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 4A para. 15(2)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 4 Sch. 4A para. 15(3)-(7) omitted (31.12.2020) by virtue of The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 (S.I. 2019/404), arts. 2, 3(3); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 4A para. 16 cross-heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(16) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 16(1)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(17)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 4A para. 16(2)(f) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010 (S.I. 2010/3017), arts. 1(2), 2 Words in Sch. 4A para. 16(2)(f)(i) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(17)(b)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 4A para. 16(2)(f)(i) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 89(17)(b)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 4A para. 16(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(b) Sch. 4A para. 16(2)(i) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(a) Sch. 4A para. 16(2)(j) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(a) Sch. 4A para. 16(2)(k) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 4(a) Sch. 4B omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(1) (with Sch. 2 para. 7(6)-(9)); S.I. 2020/1642, reg. 9 Sch. 5 omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 12 (with Sch. 36 para. 19) Sch. 5A added (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 18; S.I. 1996/1249, art. 2 Words in Sch. 5A substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 90 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 6 Pt. 1 inserted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 2 Sch. 6 renumbered as Sch. 6 Pt. 2 (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 2 Words in Sch. 6 para. 1(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(b) (with Sch. 2) Words in Sch. 6 para. 1(5) inserted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(6) Sch. 6 para. 1A inserted (1.1.2005 with effect in accordance with s. 22(5) of the amending Act) by Finance Act 2004 (c. 12), s. 22(2); S.I. 2004/3104, art. 2; S.I. 2004/3104, art. 2 Words in Sch. 6 para. 1A(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 91(2)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 6 para. 1A(4) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 91(2)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 6 para. 1A(6)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 91(2)(b)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 6 para. 1A(6)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 91(2)(b)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 6 para. 2A inserted (retrospective and with effect in accordance with Sch. 38 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 paras. 6, 8 Words in Sch. 6 para. 3(1)(a)(ii) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 91(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 6 para. 4 substituted (with effect in accordance with s. 108(2)-(4) of the amending Act) by Finance Act 2014 (c. 26), s. 108(1) Sch. 6 para. 5 repealed (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 3, Sch. 43 Pt. 2 Sch. 6 para. 6(1)(d) and word omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(4) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in Sch. 6 para. 6(1) inserted (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 3 Sch. 6 para. 7 renumbered as Sch. 6 para. 7(1) (19.7.2007) by Finance Act 2007 (c. 11), s. 99(5) Words in Sch. 6 para. 7(b) substituted (retrospectively) by 1995 c. 4, s. 33(3)(b) Sch. 6 para. 7(2)-(4) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 99(5) Words in Sch. 6 para. 8 inserted (with effect in accordance with s. 5(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 5(1)(a) Words in Sch. 6 para. 8 inserted (with effect in accordance with s. 5(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 5(1)(b) Sch. 6 para. 8A inserted (with effect in accordance with s. 200(8) of the amending Act) by Finance Act 2012 (c. 14), s. 200(7) Sch. 6 para. 11A inserted (with effect in accordance with s. 97(2) of the amending Act) by Finance Act 2021 (c. 26), s. 97(1) Sch. 6 para. 11B inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(4)(5) Sch. 7 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 92 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1 Words in Sch. 7A Pt. 1 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(2) Words in Sch. 7A Pt. 1 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(2), 7(2) Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(a) Words in Sch. 7A Pt. 1 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 3 (with art. 2) Words in Sch. 7A Pt. 1 table substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(2) Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 3(a)) Words in Sch. 7A Pt. 1 inserted (1.7.2007 with effect in relation to supplies made on or after that date but before 1.7.2008) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(3), 3(b)) Words in Sch. 7A Pt. 1 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 3(b) Words in Sch. 7A Pt. 1 omitted (with effect in accordance with s. 126(5)(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 126(2)(a) Words in Sch. 7A Pt. 2 Group 1 Note 1(3) inserted (1.11.2008) by The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008 (S.I. 2008/2676), arts. 1, 2 Sch. 7A Group 1 Note 1(3)(b) and word omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 15, 18; S.I. 2021/740, reg. 3 (with reg. 1(2)) Words in Sch. 7A Pt. 2 Group 2 heading substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(a) Sch. 7A Pt. 2 Group 2 Items 1, 2 substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(b) Words in Sch. 7A Pt. 2 Item 1 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(2) Words in Sch. 7A Pt. 2 Item 2 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(2) Sch. 7A Pt. 2 Group 2 Item 3 omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(c) Sch. 7A Pt. 2 Group 2 Note A1 and heading omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(i) Sch. 7A Pt. 2 Group 2 Notes para. 1 renumbered as Sch. 7A Pt. 2 Group 2 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(a) Sch. 7A Pt. 2 Group 2 Note 1(f)(g) inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(ii) Sch. 7A Pt. 2 Group 2 Note 1(f)(g) omitted (1.10.2019) by virtue of The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 (S.I. 2019/958), arts. 1(1), 5 (with art. 1(2)) Sch. 7A Pt. 2 Group 2 Note 1(h) inserted (1.6.2004) by The Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777), arts. 1, 3 Sch. 7A Pt. 2 Group 2 Note 1(i)(j) inserted (7.4.2005) by The Value Added Tax (Reduced Rate) Order 2005 (S.I. 2005/726, arts. 1, 3 Sch. 7A Pt. 2 Group 2 Notes para. 1(1)(ia) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(b) Sch. 7A Pt. 2 Group 2 Note 1(k) inserted (1.1.2006) by The Value Added Tax (Reduced Rate) (No. 2) Order 2005 (S.I. 2005/3329), arts. 1, 3 Sch. 7A Pt. 2 Group 2 Notes para. 1(1)(l)(m) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(c) Sch. 7A Pt. 2 Group 2 Notes para. 1(2)-(5) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(3)(d) Sch. 7A Pt. 2 Group 2 Notes para. 1A and cross-heading inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(4) Sch. 7A Pt. 2 Group 2 Notes para. 3 and cross-heading inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(5) Sch. 7A Pt. 2 Group 2 Note 3 omitted (with effect in accordance with s. 193(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 193(3) Sch. 7A Pt. 2 Group 2 Note 4 and heading omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(iii) Sch. 7A Pt. 2 Group 2 Note 5 and heading omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(vi) Sch. 7A Pt. 2 Group 2 Note 6 and heading inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(d)(v) Sch. 7A Pt. II Group 3 Item 8A, 8B inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(a) Words in Sch. 7A Pt. 2 Group 3 Item 8A inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 6 Words in Sch. 7A Pt. 2 Group 3 Item 8B inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 6 Words in Sch. 7A Pt. II Group 3 Note 1(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(b) Words in Sch. 7A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 93 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 7A Pt. II Group 3 Note 4(d) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(c) Sch. 7A Pt. II Group 3 Note 4A, 4B substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 3(d) Words in Sch. 7A Pt. II Group 3 para. 6(2)(c) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 48; S.I. 2003/962, art. 2(3)(d)(iii) Sch. 7A Pt. II Group 3 Note 6(2)(g)(h) inserted (8.4.2013) by The Value Added Tax (Independence Payment) Order 2013 (S.I. 2013/601), arts. 1, 2 Sch. 7A Pt. II Group 3 Note 6(2)(i) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 9(2) Words in Sch. 7A Pt. II Group 3 Note (6)(2)(i) inserted (N.I.) (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 5(2) Sch. 7A Pt. 2 Group 4 omitted (with effect in accordance with s. 126(5)(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 126(2)(b); S.I. 2020/1642, reg. 3 Sch. 7A Pt. 2 Group 5 Note 1(1)(aa) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts 1(1), 3 Sch. 7A Pt. 2 Group 5 Note 2(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts. 1(1), 4 Sch. 7A Pt. 2 Group 5 Note 2A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts. 1(1), 5 Word in Sch. 7A Pt. 2 Group 6 Note 4(2)(a) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(a)(i) Sch. 7A Pt. 2 Group 6 Note 4(2)(aa) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(a)(ii) Sch. 7A Pt. 2 Group 6 Note 5(2)(a) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(b) Sch. 7A Pt. 2 Group 6 Note 7(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(i) Sch. 7A Pt. 2 Group 6 Note 7(3) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii) Sch. 7A Pt. 2 Group 6 Note 7(4) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii) Sch. 7A Pt. 2 Group 6 Note 7(5) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii) Word in Sch. 7A Pt. 2 Group 6 Note 7(6) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(a) Words in Sch. 7A Pt. 2 Group 6 Note 7(6) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(b) Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a) Words in Sch. 7A Pt. 2 Group 7 Item 1 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(b) Words in Sch. 7A Pt. 2 Group 7 Item 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(b) Words in Sch. 7A Pt. 2 Group 7 Item 2(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(c) Sch. 7A Pt. 2 Group 7 Note 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(d) Words in Sch. 7A Pt. 2 Group 7 Note 3 heading substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(i) Words in Sch. 7A Pt. 2 Group 7 Note 3 substituted (1.1.2008) by The Value Added Tax (Reduced Rate) (No. 2) Order 2007 (S.I. 2007/3448), arts. 1, 3, 4 Sch. 7A Pt. 2 Group 7 Note 3(1) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(ii) Sch. 7A Pt. 2 Group 7 Note 3(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(iii) Words in Sch. 7A Pt. 2 Group 7 Note 3(4)(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(e)(iv) Sch 7A Pt. 2 Group 7 Note 3A inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(f) Sch. 7A Pt. 2 Group 7 Note 4A inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(g) Word in Sch. 7A Pt. 2 Group 7 Note 5 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(h) Sch. 7A Pt. 2 Groups 8, 9 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 4, Sch. Sch. 7A Pt. 2 Group 10 inserted (1.7.2007 with effect in relation to supplies made on or after that date) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(2), 4 Sch. 7A Pt. 2 Group 11 inserted (1.7.2007 with effect in relation to supplies made on or after that date but before 1.7.2008) by The Value Added Tax (Reduced Rate) Order 2007 (S.I. 2007/1601), arts. 1(1)(3), 5 Sch. 7A Pt. 2 Group 12 inserted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 6(3), 7(2) Sch. 7A Pt. 2 Group 13 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(3) Sch. 7A Pt. 2 Groups 14-16 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 4 (with art. 2) Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(a) Words in Sch. 8 Pt. I inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(2) Words in Sch. 8 Pt. 1 table inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(2) Words in Sch. 8 Pt. I omitted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Emissions Allowances) Order 2010 (S.I. 2010/2549), arts. 1(2), 2(2) Entry relating to European Research Infrastructure Consortia in Sch. 8 Pt. 1 index omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) (which amending provision Sch. 8 para. 94(2) is itself omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9) Words in Sch. 8 Pt. I inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 8(2) Words in Sch. 8 Pt. I inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in Sch. 8 Pt. I inserted (1.5.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458), arts. 1, 3 Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(b) Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a) Words in Sch. 8 Pt. I inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(3); S.I. 2020/1642, reg. 3 Words in Sch. 8 Pt. 2 Group 1 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 15(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Sch. 8 Pt. 2 Group 1 excepted item 4A inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 2(2), 7(1) Words in Sch. 8 Pt. 2 Group 1 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 15(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10) Words in Sch. 8 Pt. 2 Group 1 Note (3) omitted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 2(3), 7(1) Sch. 8 Pt. 2 Group 1 Notes (3A)-(3D) inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 2(4), 7(1) Words in Sch. 8 Pt. 2 Group 1 Note 6 substituted (retrospectively) by 1999 c. 16, s. 14 Word in Sch. 8 Pt. 2 Group 2 item 2(a) omitted (26.6.1996) by virtue of S.I. 1996/1661, arts. 1, 2(a) Sch. 8 Pt. 2 Group 2 item 2(c) inserted (26.6.1996) by S.I. 1996/1661, arts. 1, 2(b) Sch. 8 Pt. 2 Group 3 Item 7 inserted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 3 Words in Sch. 8 Pt. 2 Group 3 Notes substituted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(2) Sch. 8 Pt. 2 Group 3 Notes (1)(1A) substituted for Sch. 8 Pt. 2 Group 3 Note (1) (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 4 Sch. 8 Pt. 2 Group 3 Notes (2)(3) inserted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(3) Sch. 8 Pt. 2 Group 3 Note (2A) inserted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 5 Words in Sch. 8 Pt. 2 Note (3) substituted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 6(a) Words in Sch. 8 Pt. 2 Note (3) substituted (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 6(b) Words in Sch. 8 Pt. 2 Note (3)(a) omitted (1.5.2020) by virtue of The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 6(c) Word in Sch. 8 Pt. 2 Group 4 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 6(b) Word in Sch. 8 Pt. 2 Group 4 item 1 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 6(a) Sch. 8 Pt. 2 Group 5 substituted (1.3.1995) by S.I. 1995/280, arts. 1, 2 Words in Sch. 8 Pt. 2 Group 5 item 3 substituted (1.3.1997) by S.I. 1997/50, arts. 1, 2 Sch. 8 Pt. 2 Group 5 Notes (7)(7A) substituted for Sch. 8 Group 5 Note (7) (1.8.2001) by S.I. 2001/2305, arts. 2, 3 Words in Sch. 8 Pt. 2 Group 5 Note (17) substituted (1.6.2002) by The Value Added Tax (Construction of Buildings) Order 2002 (S.I. 2002/1101), art. 2(a) Words in Sch. 8 Pt. 2 Group 5 Note (17)(a) substituted (1.6.2002) by The Value Added Tax (Construction of Buildings) Order 2002 (S.I. 2002/1101), art. 2(b) Sch. 8 Pt. 2 Group 5 Note (21) substituted (1.3.1997) by S.I. 1997/50, arts. 1, 2 Sch. 8 Pt. 2 Group 5 Note 21(za) inserted (1.4.2010) by The Value Added Tax (Construction of Buildings) Order 2010 (S.I. 2010/486), arts. 1, 2(1)(a) Words in Sch. 8 Pt. 2 Group 5 Note (21)(a) inserted (1.4.2010) by The Value Added Tax (Construction of Buildings) Order 2010 (S.I. 2010/486), arts. 1, 2(1)(b) Sch. 8 Pt. 2 Group 5 Note (21)(b) substituted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 5(2) S.I. 1992/1725 (N.I.15). Sch. 8 Pt. 2 Group 6 substituted (1.3.1995) by S.I. 1995/283, arts. 1, 2 Sch. 8 Pt. 2 Group 6 item 2 omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(2), 7(3) Sch. 8 Pt. 2 Group 6 item 3 omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(2), 7(3) 1990 c. 9 Sch. 8 Pt. 2 Group 6 Note 1(a)(ia) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 170(a) (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d) Words in Sch. 8 Pt. 2 Group 6 Note (1)(a)(ii) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 57(a) Sch. 8 Pt. 2 Group 6 Note 1(b)(ia) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 170(b) (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d) Words in Sch. 8 Pt. 2 Group 6 Note (1)(b)(ii) substituted (N.I.) (29.8.1995) by S.I. 1995/1625 (N.I. 9), arts. 1(2), 45(1), Sch. 3 para. 4(1) Words in Sch. 8 Pt. 2 Group 6 Note (3) substituted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by Finance Act 2012 (c. 14), Sch. 26 paras. 3(3), 7(3) Sch. 8 Pt. 2 Group 6 Note (4) substituted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by Finance Act 2012 (c. 14), Sch. 26 paras. 3(4), 7(3) Words in Sch. 8 Pt. 2 Group 6 Note (5) omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(5), 7(3) Sch. 8 Pt. 2 Group 6 Notes (6)-(11) omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(6), 7(3) Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(3)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(3)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(3)(a)(iii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(3)(c)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(3)(c)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 8 Pt. 2 Group 8 item 1 substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(a) Sch. 8 Pt. 2 Group 8 item 2 substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(b) Sch. 8 Pt. 2 Group 8 item 2A inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(c) Sch. 8 Pt. 2 Group 8 item 2B inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(c) Sch. 8 Pt. 2 Group 8 item 3(d) inserted (1.4.2002) by The Value Added Tax (Equipment in Lifeboats) Order 2002 (S.I. 2002/456), art. 2(a) Sch. 8 Pt. 2 Group 8 Item 3(e) inserted (1.8.2006) by The Value Added Tax (Lifeboats) Order 2006 (S.I. 2006/1750), arts. 1, 2 Words in Sch. 8 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 4; S.I. 2020/1641, reg. 2, Sch. Word in Sch. 8 Pt. 2 Group 8 item 4(a) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/753, art. 2 Words in Sch. 8 Pt. 2 Group 8 item 4 substituted (with effect in accordance with s. 22(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 22(1)(a) Sch. 8 Group 8 Item 5 substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(2) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 8 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 5; S.I. 2020/1641, reg. 2, Sch. Sch. 8 Pt. 2 Group 8 Item 6ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 6; S.I. 2020/1641, reg. 2, Sch. Sch. 8 Group 8 Item 6ZB inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 3 Sch. 8 Pt. 2 Group 8 item 6A inserted (1.4.1995) by S.I. 1995/653, arts. 1, 3 Word in Sch. 8 Pt. 2 Group 8 item 10(a) deleted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(d)(i) Words in Sch. 8 Pt. 2 Group 8 item 10(b) substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(d)(ii) Sch. 8 Pt. 2 Group 8 item 10(c) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(d)(iii) Words in Sch. 8 Pt. 2 Group 8 item 10(c) inserted (1.4.2002) by The Value Added Tax (Equipment in Lifeboats) Order 2002 (S.I. 2002/456), art. 2(b) Words in Sch. 8 Pt. 2 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(4)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Group 8 Item 11(a)(i)(a) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(3)(a)(i) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 8 Group 8 Item 11(a)(i)(b) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(3)(a)(ii) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 8 Group 8 Item 11(a)(ii) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 3(3)(b) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 8 Pt. 2 Group 8 item 11(b) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 4 Words in Sch. 8 substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 6; S.I. 2020/1641, reg. 2, Sch. Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(4)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 8 Pt. 2 Group 8 Note (A1) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(e) Sch. 8 Pt. 2 Group 8 Note (A1)(b) substituted (with effect in accordance with s. 21(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 21(2) Sch. 8 Pt. 2 Group 8 Note (B1)(C1) inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 21(3) Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(4)(e) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 8 Pt. 2 Group 8 Note (1) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(f) Words in Sch. 8 Pt. 2 Group 8 Note (2) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(g) Sch. 8 Pt. 2 Group 8 Note (2A) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(h) Words in Sch. 8 Pt. 2 Group 8 Note (2A) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(3); S.I. 1998/3178, art. 3 Sch. 8 Group 8 Note 4ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 7; S.I. 2020/1641, reg. 2, Sch. Sch. 8 Pt. 2 Group 8 Notes (4A)-(4C) inserted (1.4.1995) by S.I. 1994/3014, arts. 1, 3 Words in Sch. 8 Pt. 2 Group 8 Note (4B) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(d) (with Sch. 2) Sch. 8 Pt. 2 Group 8 Note (4D) inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/753, art. 3 Sch. 8 Pt. 2 Group 8 Note (4E) inserted (with effect in accordance with s. 22(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 22(1)(b) Words in Sch. 8 Pt. 2 Group 8 Note (4E) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(2) Words in Sch. 8 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 8; S.I. 2020/1641, reg. 2, Sch. Sch. 8 Pt. 2 Group 8 Note 6ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 9; S.I. 2020/1641, reg. 2, Sch. Sch. 8 Pt. 2 Group 8 Notes (6ZB), (6ZC) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 4 Sch. 8 Pt. 2 Group 8 Note (6A) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 5 1982 c.16. Air navigation services are defined in section 105(1). Words in Sch. 8 Pt. 2 Group 8 Note (7) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 6 Words in Sch. 8 Pt. 2 Group 8 Note (7) substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(i) Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(4)(f) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2) Sch. 8 Pt. 2 Group 9 item 1(a)(b) substituted (30.9.2024) by The Value Added Tax (Caravans) Order 2024 (S.I. 2024/910), arts. 1, 2 Word in Sch. 8 Group 9 item 3 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(3), 7(2) Words in Sch. 8 Group 9 Note substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(4), 7(2) Word in Sch. 8 Pt. 2 Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c) Sch. 8 Pt. 2 Group 12 item 1 substituted for items 1, 1A (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 3 Word in Sch. 8 Pt. 2 Group 12 items 2-19 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a) Word in Sch. 8 Pt. 2 Group 12 item 2(f) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 2 Sch. 8 Pt. 2 Group 12 items (2A)(2B) substituted for Sch. 8 Pt. 2 Group 12 items (2A) (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 1(2) Word in Sch. 8 Pt. 2 Group 12 item 5 inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 4 Sch. 8 Pt. 2 Group 12 item 11 substituted (1.4.2000) by S.I. 2000/805, art. 3 Sch. 8 Group 12 item 14 omitted (with effect in accordance with s. 80(5) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 80(2)(5) Sch. 8 Group 12 item 15 substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(a)(5) Words in Sch. 8 Pt. 2 Group 12 Note (1) omitted (with effect in accordance with art. 1 of the amending S.I.) by virtue of The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 4 Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(a)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(a)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 8 Pt. 2 Group 12 Note (1) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a) Sch. 8 Pt. 2 Group 12 Note (2) omitted (3.12.2007) by virtue of The European Qualifications (Health and Social Care Professions) Regulations 2007 (S.I. 2007/3101), regs. 1(2), 65(a) Sch. 8 Pt. 2 Group 12 Note (2A) inserted (1.1.1998) by S.I. 1998/2744, art. 5 Words in Sch. 8 Pt. 2 Group 12 Note (2A) substituted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 5 Sch. 8 Pt. 2 Group 12 Notes (2B)-(2D) inserted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 6 Words in Sch. 8 inserted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2020 (S.I. 2020/250), arts. 1(3)(a), 3 (with art. 1(2)) Sch. 8 Pt. 2 Group 12 Note (2B)(ca) inserted (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2020 (S.I. 2020/250), arts. 1(2)(a), 2 (with art. 1(2)) Sch. 8 Pt. 2 Group 12 Note (2B)(fa)(fb) inserted (21.5.2014) by The Value Added Tax (Drugs and Medicines) Order 2014 (S.I. 2014/1111), arts. 1(2), 2(a) (with art. 1(2)) Words in Sch. 8 Pt. 2 Group 12 Note (2B) inserted (21.5.2014) by The Value Added Tax (Drugs and Medicines) Order 2014 (S.I. 2014/1111), arts. 1(2), 2(b) (with art. 1(2)) Words in Sch. 8 Pt. 2 Group 12 Note (2B) substituted (14.8.2012) by The Human Medicines Regulations 2012 (S.I. 2012/1916), reg. 1(2), Sch. 34 para. 42(a) (with Sch. 32) Sch. 8 Pt. 2 Group 12 Note (3) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(b) Words in Sch. 8 Pt. 2 Group 12 Note (4)(b) deleted (1.1.1998) by S.I. 1997/2744, arts. 1, 6 Word in Sch. 8 Pt. 2 Group 12 Note (5) omitted (with effect in accordance with art. 1 of the amending S.I.) by virtue of The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 7 Sch. 8 Pt. 2 Group 12 Note (5): Words “and 2” deleted and words “, 2 and 2A” inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 5 Sch. 8 Pt. 2 Group 12 Notes (5A)-(5I) inserted (1.1.1998) by S.I. 1997/2744, arts. 1, 7 Word in Sch. 8 Pt. 2 Group 12 Notes (5B)-(9) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a) Sch. 8 Pt. 2 Group 12 Note (5H)(a)(aa) substituted for Sch. 8 Pt. 2 Group 12 Note (5H)(a) (5.12.2002) by The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 (S.I. 2002/2813), art. 3 Words in Sch. 8 Pt. 2 Group 12 Note (5H)(a) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(a) Words in Sch. 8 substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30) Sch. 8 Pt. 2 Group 12 Note 5H(c) omitted (30.11.2022) by virtue of The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 5(a) Words in Sch. 8 Pt. 2 Group 12 Note (5H)(d) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(c)(i) Words in Sch. 8 Pt. 2 Group 12 Note (5H)(d) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(c)(ii) Words in Sch. 8 Pt. 2 Group 12 Note (5H) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 174(a) (with Sch. 3 Pt. 1) Sch. 8 Pt. 2 Group 12 Note (5H)(eaa) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), s. 199(1)(4), Sch. 4 para. 98; S.I. 2004/759, art. 2 Sch. 8 Pt. 2 Group 12 Note 5H(ea) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 42(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30) Sch. 8 Pt. 2 Group 12 Note (5H)(f) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(2)(e) Sch. 8 Pt. 2 Group 12 Notes (5J)(5K) inserted (1.4.2000) by S.I. 2000/805, art. 4 Sch. 8 Pt. 2 Group 12 Notes (5L) omitted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 7 para. 2(a) Sch. 8 Pt. 2 Group 12 Notes (5M)-(5U) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 2(b) Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(c)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(c)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(d)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(5)(d)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 8 Group 12 Note (6) omitted (with effect in accordance with s. 80(5) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 80(3)(b)(5) Word in Sch. 8 Group 12 Note (7) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(i)(5) Word in Sch. 8 Pt. 2 Group 12 Note (7)(a) omitted (8.4.2013) by virtue of The Value Added Tax (Independence Payment) Order 2013 (S.I. 2013/601), arts. 1, 3(c) Sch. 8 Pt. 2 Group 12 Note (7)(aa)(ab) inserted (8.4.2013) by The Value Added Tax (Independence Payment) Order 2013 (S.I. 2013/601), arts. 1, 3(c) Words in Sch. 8 Group 12 Note (7)(a) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(ii)(5) Sch. 8 Pt. 2 Group 12 Note (7)(aaa) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 9(2)(c) Words in Sch. 8 Group 12 Note (7)(aaa) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(iii)(5) Sch. 8 Pt. 2 Group 12 Note 7(aab) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 7(2)(c) Words in Sch. 8 Group 12 Note (7)(aab) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(iv)(5) Sch. 8 Group 12 Note (7)(aac) inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(v)(5) Sch. 8 Group 12 Note (7)(b) substituted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 2026 (c. 11), s. 80(3)(c)(vi)(5) Sch. 8 Pt. 2 Group 13 Item 1 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(6)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 Group 13 Item 3 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(6)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 Group 13 Note (5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(6)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 8 Pt. 2 Group 14 deleted (1.7.1999) by S.I. 1999/1642, art. 2(b) Words in Sch. 8 Pt. 2 Group 14 Note (1) substituted (1.1.1996) by S.I. 1995/3041, art. 2(b) Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6 Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6 Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6 Words in Sch. 8 Pt. 2 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 8 Pt. 2 Group 15 item 5 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 8(a) Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7 Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7 Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7 Sch. 8 Pt. 2 Group 15 items 8-8C substituted for item 8 (1.4.2000) by S.I. 2000/805, art. 7 Words in Sch. 8 Pt. 2 Group 15 item 9 inserted (1.10.2006) by The Veterinary Medicines Regulations 2006 (S.I. 2006/2407), reg. 1, Sch. 9 para. 10(a) (with regs. 2(4), 3) Sch. 8 Pt. 2 Group 15 Notes (1)-(1F) substituted for Note (1) (1.4.2000) by S.I. 2000/805, art. 8 Word in Sch. 8 Pt. 2 Group 15 Notes (1C)-(4A) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 8(a) 1992 c. 4. 1992 c. 7. 1995 c. 18; definition amended by paragraph 2(4)(a) of Schedule 7 to the Welfare Reform and Pensions Act 1999 (c. 30). S.I. 1995/2705 (N.I. 15); definition amended by the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)). Sch. 8 Pt. 2 Group 15 Note (1D)(e)(f) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 49; S.I. 2003/962, art. 2(3)(d)(iii) Word in Sch. 8 Pt. 2 Group 15 Note (1D)(e) omitted (29.4.2013) by virtue of The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 9(3)(a) Sch. 8 Pt. 2 Group 15 Note (1D)(g) and word inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 9(3)(b) Words in Sch. 8 Pt. 2 Group 15 Note (1D) inserted (N.I.) (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 5(3) Sch. 8 Pt. 2 Group 15 Notes (4)(a)(aa) substituted (5.12.2002) for Note (4)(a) by The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 (S.I.2002/2813), art. 4 Words in Sch. 8 Pt. 2 Group 15 Note (4)(a) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(3)(a) Sch. 8 Pt. 2 Group 15 Note 4(c) omitted (30.11.2022) by virtue of The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 5(b) Words in Sch. 8 Pt. 2 Group 15 Note (4)(g) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(3)(c)(i) Words in Sch. 8 Pt. 2 Group 15 Note (4)(g) substituted (28.6.2016) by The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016 (S.I. 2016/620), arts. 1, 2(3)(c)(ii) Sch. 8 Pt. 2 Group 15 Note 4(j) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 42(3); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30) Sch. 8 Pt. 2 Group 15 Notes (4A)(4B) inserted (19.3.1997 with effect as mentioned in s. 34(3) of the amending Act) by S.I. 1997 c. 16, s. 34(1)(3) Sch. 8 Pt. 2 Group 15 Note (5) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 8(b) Sch. 8 Pt. 2 Group 15 Note (5A)(5B) inserted (19.3.1997 with effect as mentioned in s. 34(3) of the amending Act) by S.I. 1997 c. 16, s. 34(2)(3) Word in Sch. 8 Pt. 2 Group 15 Notes (5A)(5B) substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 8(a) Sch. 8 Pt. 2 Group 15 Notes (10A)-(10C) inserted (1.4.2000) by S.I. 2000/805, art. 9 Sch. 8 Pt. 2 Group 15 Note (11)(a) substituted (14.8.2012) by The Human Medicines Regulations 2012 (S.I. 2012/1916), reg. 1(2), Sch. 34 para. 42(b)(i) (with Sch. 32) Sch. 8 Pt. 2 Group 15 Note (11)(b)(c) omitted (14.8.2012) by virtue of The Human Medicines Regulations 2012 (S.I. 2012/1916), reg. 1(2), Sch. 34 para. 42(b)(ii) (with Sch. 32) Sch. 8 Pt. 2 Group 15 Note 11(d) added (1.10.2006) by The Veterinary Medicines Regulations 2006 (S.I. 2006/2407), reg. 1, Sch. 9 para. 10(b)(ii) (with regs. 2(4), 3) Words in Sch. 8 Pt. 2 Group 16 item 3 inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/732, art. 3 Words in Sch. 8 Pt. 2 Group 16 Note (4) substituted (30.6.2000) by S.I. 2000/1517, art. 3 Words in Sch. 8 Pt. 2 Group 16 Note (4)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(8)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 8 Pt. 2 Group 16 Note (4A) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/732, art. 6 1988 c. 52, the current standards are laid down by the Secretary of State for the Environment, Transport and the Regions in the Motor Cycles (Protective Helmets) Regulations 1998 (S.I. 1998/1807) as amended by the Motor Cycles (Protective Helmets) (Amendment) Regulations 2000 (S.I. 2000/1488). Words in Sch. 8 Pt. 2 Group 16 Note (4A)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(8)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 8 Pt. 2 Group 16 Note (5) substituted (30.6.2000) by S.I. 2000/1517, art. 5 Sch. 8 Pt. 2 Group 17 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Emissions Allowances) Order 2010 (S.I. 2010/2549), arts. 1(2), 2(3) Sch. 8 Pt. 2 Group 18 added (1.1.2013) by The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907), arts. 1, 3(2) (with art. 1(2)) Words in Sch. 8 Pt. 2 Group 18 Note (2) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Sch. 8 Pt. 2 Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3 Sch. 8 Pt. 2 Group 19 Note (1)(d) inserted (1.1.2024) by The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 (S.I. 2023/1341), arts. 1, 2 Sch. 8 Pt. 2 Group 20 inserted (1.5.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458), arts. 1, 4 Words in Sch. 8 Pt. 2 Group 20 substituted (30.7.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020 (S.I. 2020/698), arts. 1, 3 Sch. 8 Pt. 2 Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Sch. 8 Pt. 2 Group 22 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 8(3) Sch. 8 Pt. 2 Group 23 inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(3) Words in Sch. 8 Pt. 2 Group 23 heading inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(a) Words in Sch. 8 Pt. 2 Group 23 Item 1 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(2) Words in Sch. 8 Pt. 2 Group 23 Item 1 omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(b) Words in Sch. 8 Pt. 2 Group 23 Item 2 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(2) Words in Sch. 8 Pt. 2 Group 23 Item 2 omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(b) Sch. 8 Pt. 2 Group 23 Notes para. 1 renumbered as Sch. 8 Pt. 2 Group 23 Notes para. 1(1) (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(a) Sch. 8 Pt. 2 Group 23 Notes para. 1(1)(ia) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(b) Sch. 8 Pt. 2 Group 23 Notes para. 1(1)(l)(m) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(c) Sch. 8 Pt. 2 Group 23 Notes para. 1(2)-(5) inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(3)(d) Words in Sch. 8 Pt. 2 Group 23 Note 3 substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(c) Sch. 8 Pt. 2 Group 23 Notes paras. 4, 5 and cross-headings inserted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 3(4) Words in Sch. 9 Pt. I Index substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(b) Sch. 9 Pt. I: entry inserted (1.12.1999) by S.I. 1999/2834, art. 3(b) Sch. 9 Pt. I: entry inserted (1.1.2000) by S.I. 1999/3116, art. 2(2) Sch. 9 Pt. I: entry inserted (1.3.2000) by S.I. 1999/2833, art. 2(2) Sch. 9 Pt. I: entry inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(1) Sch. 9 Pt. I: entry substituted (1.12.1999) by S.I. 1999/2834, art. 3(a) Sch. 9 Pt. II Group 1 item 1 para. (b) repealed (with effect in accordance with art. 1(3) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 4(1) (with Sch. 2) Sch. 9 Pt. II Group 1 item 1(ka) inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 5(2), 7(1) Word in Sch. 9 Pt. II Group 1 item 1(m) omitted (1.10.2012) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 5(3), 7(1) Sch. 9 Pt. II Group 1 item 1(ma) inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 5(3), 7(1) Word in Sch. 9 Pt. II Group 1 item 1(n) substituted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 5(4), 7(1) Sch. 9 Pt. II Group 1 Note (1) substituted (1.3.1995) by S.I. 1995/282, arts. 1, 3 Sch. 9 Pt. II Group 1 Note (1A) inserted (1.3.1995) by S.I. 1995/282, arts. 1, 4 Words in Sch. 9 Pt. II Group 1 Note (3) substituted (1.3.1995) by S.I. 1995/282, arts. 1, 5 Sch. 9 Pt. II Group 1 Note (7) repealed (with effect in accordance with art. 1(3) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 4(2) (with Sch. 2) Words in Sch. 9 Pt. II Group 1 Note (11)(a) substituted (1.3.1995) by S.I. 1995/282, arts. 1, 7 Sch. 9 Pt. II Group 1 Notes (14)(14A) substituted for Sch. 9 Pt. II Group 1 Note (14) (1.3.2012) by The Value Added Tax (Land Exemption) Order 2012 (S.I. 2012/58), arts. 2, 3 Sch. 9 Pt. II Group 1 Notes (15A)-(15E) inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 5(5), 7(1) Sch. 9 Pt. II Group 1 Notes (17)-(19) inserted (1.10.2012) by Finance Act 2012 (c. 14), Sch. 26 paras. 5(6), 7(1) Sch. 9 Pt. 2 Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2) Sch. 9 Pt. 2 Group 2 item 1 substituted for Sch. 9 Pt. 2 Group 2 items 1-3 (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 3 Sch. 9 Pt. II Group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2) Words in Sch. 9 Group 2 item 4(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 347(4) Words in in Sch. 9 Pt. 2 Group 2 item 4 inserted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 4(a) Words in Sch. 9 Pt. 2 Group 2 item 4 substituted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 4(b) Sch. 9 Pt. II group 2 substituted (19.3.1997 with effect as mentioned in s. 38(2) of the amending Act) by 1997 c. 16, s. 38(1)(2) Words in Sch. 9 Pt. 2 Group 2 omitted (1.1.2005) by virtue of The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 5 Words in Sch. 9 Pt. 2 Group 2 substituted (1.1.2005) by The Value Added Tax (Insurance) Order 2004 (S.I. 2004/3083), arts. 1, 6 Words in Sch. 9 Pt. 2 Group 2 note (6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(e)(i) (with Sch. 2) Sch. 9 Pt. II Group 3 substituted (with effect in accordance with s. 22(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 22(2) Sch. 9 Pt. II Group 3 Note (1) repealed (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(a), Sch. 2 Words in Sch. 9 Pt. II Group 3 Note (2) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(b) Words in Sch. 9 Pt. II Group 3 Note (3) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(c) Words in Sch. 9 Pt. II Group 3 Note (4)(a) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(d) Words in Sch. 9 Pt. II Group 3 Note (5) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(e)(i) Words in Sch. 9 Pt. II Group 3 Note (5)(a) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(e)(ii) Sch. 9 Pt. II Group 3 Notes (6)(7) substituted for Sch. 9 Pt. II Group 3 Note (6) (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(f) Words in Sch. 9 Pt. II Group 4 heading inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(a) Words in Sch. 9 Pt. II Group 4 item 1 substituted (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(a) Sch. 9 Pt. II Group 4 item 1A inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(2) Words in Sch. 9 Pt. II Group 4 Note (1) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(3)(a) Sch. 9 Pt. II Group 4 Note (1)(b) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(2)(6) Sch. 9 Pt. II Group 4 Note (1)(d) and word omitted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 64(3)(b) Sch. 9 Pt. II Group 4 Note (1A) inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(4) Sch. 9 Pt. II Group 4 Notes (2)-(4) substituted for Notes (2)-(8) (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(c) Sch. 9 Pt. II Group 4 Notes (5)-(11) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(3)(6) Sch. 9 Pt. II Group 5 Item 2A inserted (with application in accordance with art. 1 of the amending S.I.) by Value Added Tax (Finance) (No.2) Order 2003 (S.I. 2003/1569), art. 2(a) Sch. 9 Pt. II Group 5 Item 5, 5A substituted (10.3.1999) for Item 5 by S.I. 1999/594, art. 3 Sch. 9 Pt. II Group 5 Item 7 omitted (10.3.1999) by virtue of S.I. 1999/594, art. 4 Sch. 9 Pt. II Group 5 Item 9 substituted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(2) Sch. 9 Pt. II Group 5 Item 9(aa) inserted (28.6.2013) by The Value Added Tax (Finance) Order 2013 (S.I. 2013/1402), arts. 1, 2(2) Sch. 9 Pt. II Group 5 Item 9(g)(h) omitted (22.7.2013) by virtue of The Alternative Investment Fund Managers Regulations 2013 (S.I. 2013/1773), reg. 1, Sch. 1 para. 40(a) Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(2); S.I. 2020/1641, reg. 2, Sch. Sch. 9 Pt. II Group 5 Item 9(k) and word inserted (1.4.2020) by The Value Added Tax (Finance) Order 2020 (S.I. 2020/209), arts. 1, 3 Sch. 9 Pt. II Group 5 Item 10 substituted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(3) Sch. 9 Pt. II Group 5 Note (1A) inserted (10.3.1999) by S.I. 1999/594, art. 5 Sch. 9 Pt. II Group 5 Note (2A) omitted (with application in accordance with art. 1 of the amending S.I.) by virtue of Value Added Tax (Finance) (No.2) Order 2003 (S.I. 2003/1569), art. 2(d) Sch. 9 Pt. II Group 5 Note (2B) omitted (with application in accordance with art. 1 of the amending S.I.) by virtue of Value Added Tax (Finance) Order 2003 (S.I. 2003/1568), art. 2 Sch. 9 Pt. II Group 5 Notes (5)(5A)(5B) substituted (10.3.1999) for Note (5) by S.I. 1999/594, art. 7 Words in Sch. 9 Pt. II Group 5 Note (5A) omitted (with application in accordance with art. 1 of the amending S.I.) by virtue of Value Added Tax (Finance) (No.2) Order 2003 (S.I. 2003/1569), art. 2(e) Sch. 9 Pt. II Group 5 Note (6) substituted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(4) Words in Sch. 9 Pt. II Group 15 Note (6) inserted (28.6.2013) by The Value Added Tax (Finance) Order 2013 (S.I. 2013/1402), arts. 1, 2(3) Words in Sch. 9 Pt. II Group 5 Note (6) omitted (1.4.2020) by virtue of The Value Added Tax (Finance) Order 2020 (S.I. 2020/209), arts. 1, 4(a) Words in Sch. 9 Pt. II substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 81 (with Sch. 20); S.I. 2013/423, art. 3, Sch. Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(3)(a); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 9 Pt. II Group 5 Note (6) inserted (1.4.2020) by The Value Added Tax (Finance) Order 2020 (S.I. 2020/209), arts. 1, 4(b) Words in Sch. 9 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 10; S.I. 2020/1641, reg. 2, Sch. Words in Sch. 9 Pt. II Group 5 Note (6) omitted (22.7.2013) by virtue of The Alternative Investment Fund Managers Regulations 2013 (S.I. 2013/1773), reg. 1, Sch. 1 para. 40(b) Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(3)(b); S.I. 2020/1641, reg. 2, Sch. Sch. 9 Pt. II Group 5 Note (6A) inserted (1.10.2008) by The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(5) Words in Sch. 9 Pt. II substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 2(4); S.I. 2020/1641, reg. 2, Sch. Sch. 9 Pt. II Group 5 Note (6B) inserted (1.4.2020) by The Value Added Tax (Finance) Order 2020 (S.I. 2020/209), arts. 1, 5 Sch. 9 Pt. II Group 5 Note (7) omitted (with application in accordance with art. 1 of the amending S.I.) by virtue of Value Added Tax (Finance) (No.2) Order 2003 (S.I. 2003/1569), art. 2(g) Sch. 9 Pt. II Group 5 Note (8) omitted (1.10.2008) by virtue of The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(6) Sch. 9 Pt. II Group 5 Note (9) omitted (with application in accordance with art. 1 of the amending S.I.) by virtue of Value Added Tax (Finance) (No.2) Order 2003 (S.I. 2003/1569), art. 2(i) Sch. 9 Pt. II Group 5 Note (10) omitted (1.10.2008) by virtue of The Value Added Tax (Finance) (No. 2) Order 2008 (S.I. 2008/2547), arts. 1(2)(b), 3(6) Sch. 9 Pt. 2 item 1(b) omitted (1.8.2013) by virtue of The Value Added Tax (Education) Order 2013 (S.I. 2013/1897), arts. 1(2), 2 (with art. 1(2)(3)) Words in Sch. 9 Group 6 item 3(b)(i) substituted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(2); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3) Words in Sch. 9 Group 6 item 3(b)(i) inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(a)(i), 49 Words in Sch. 9 Group 6 item 4 inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(a)(ii), 49 Sch. 9 Group 6 item 5A inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(3); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3) Sch. 9 Pt. 2 Group 6 item 5A(a) omitted (1.4.2012) by virtue of Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(2)(a); S.I. 2012/924, art. 2 Sch. 9 Pt. 2 Group 6 item 5A(b) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(2) Words in Sch. 9 Pt. 2 Group 6 item 5A(c)(d) substituted for item 5A(c) (1.4.2026) by The Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments) Order 2026 (S.I. 2026/358), arts. 1(3), 2(2) Sch. 9 Pt. 2 Group 6 item 5B inserted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(3); S.I. 2012/924, art. 2 Sch. 9 Pt. 2 Group 6 item 5B(ba) inserted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(2)(a); S.I. 2014/889, art. 7(a) Words in Sch. 9 Pt. 2 Group 6 item 5B(d) inserted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(2)(b); S.I. 2014/889, art. 7(a) Sch. 9 Pt. 2 Group 6 item 5C inserted (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(3) Words in Sch. 9 Group 6 Note (1)(a) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(a) Words in Sch. 9 Group 6 Note (1)(a)(iii) substituted (1.9.1999) by 1998 c. 31, s. 140(1), Sch. 30 para. 51(a) (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch. Words in Sch. 9 Group 6 Note (1)(a)(iii) substituted (1.11.1996) by 1996 c. 56, ss. 582(1), 583(2), Sch. 37 Pt. I para. 125(b) Sch. 9 Group 6 Note (1)(a)(v) repealed (1.9.1999) by 1998 c. 31, s. 140(1)(3), Sch. 30 para. 51(b), Sch. 31 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch. Sch. 9 Pt. 2 Group 6 Note (1)(a)(vi) (S.) repealed (31.12.2004) by Standards in Scotland’s Schools etc. Act 2000 (asp 6), s. 61(2), sch. 3; S.S.I. 2004/528, art. 2(b) Sch. 9 Group 6 Note (1)(a)(vii) repealed (1.9.1999) by 1998 c. 31, s. 140(1)(3), Sch. 30 para. 51(b), Sch. 31 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2(1), Sch. Words in Sch. 9 Pt. 2 Group 6 Note (1)(c)(i) substituted (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a), Sch. 1 para. 94 (with art. 2(3)) Word in Sch. 9 Pt. 2 Group 6 note (1)(c)(i) inserted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 5 Sch. 9 Group 6 Note 1(c)(v) and preceding word inserted (1.4.1998) by S.I. 1997/ 1772 (N.I. 15), art. 25, Sch. 4; S.R. 1998/82, art. 2 Sch. 9 Group 6 Note (1)(e) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 3 Sch. 9 Group 6 Note (1)(f) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 4 Words in Sch. 9 Group 6 Note (2) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 5 Words in Sch. 9 Group 6 Note (3) substituted (1.1.1995) by S.I. 1994/2969, arts. 1, 6 Sch. 9 Group 6 Note (5A) inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(4); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3) Words in Sch. 9 Pt. 2 Group 6 Note (5A) substituted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(4); S.I. 2012/924, art. 2 Words in Sch. 9 Pt. 2 Group 6 Note (5A) substituted (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(4) Sch. 9 Pt. 2 Group 6 Note (5B) inserted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(5); S.I. 2012/924, art. 2 Words in Sch. 9 Pt. 2 Group 6 Note (5B) inserted and substituted (1.9.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 3 para. 66(3); S.I. 2014/889, art. 7(a) Words in Sch. 9 Pt. II Group 7 item 1 inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 3 Words in Sch. 9 Pt. II Group 7 omitted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 (S.I. 2006/1914), arts. 1(2), 75(2)(a) Words in Sch. 9 Pt. 2 Group 7 item 1(c) substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Health Professions Order 2001 (S.I. 2002/254), art. 48, Sch. 4 para. 6 (with art. 3(19)) Words in Sch. 9 Pt. II substituted (2.12.2019) by Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 47(f); S.I. 2019/1436, reg. 2(s) Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2 1993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17). Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2 Sch. 9 Pt. 2 Group 7 item 1: words "the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001" substituted for Sch. 9 Pt. II Group 7 item 1(d) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Nursing and Midwifery Order 2001 (S.I. 2002/253), art. 54, Sch. 5 para. 12 (with art. 3(18)) Words in Sch. 9 Pt. II substituted (28.1.2019) by The Nursing and Midwifery (Amendment) Order 2018 (S.I. 2018/838), art. 1(3), Sch. 3 para. 2 Sch. 9 Pt. II Group 7 item 1(e) repealed (1.4.2010) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 15 Pt. 2; S.I. 2010/708, art. 4(2)(d) Words in Sch. 9 Pt. II Group 7 item 2 substituted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 4(a) Sch. 9 Group 7 item 2(b) substituted (with effect in accordance with art. 1(4)-(7) of the amending S.I.) by The Dentists Act 1984 (Amendment) Order 2005 (S.I. 2005/2011), Sch. 6 para. 3 (with Sch. 7) (with transitional provisions in S.I. 2006/1671) Sch. 9 Pt. II Group 7 item 2(c) and word omitted (1.5.2007) by virtue of The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 4(b) Sch. 9 Pt. II Group 7 item 2A inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 5 Words in Sch. 9 Pt. II Group 7 item 3 inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 6 Words in Sch. 9 Pt. II Group 7 item 3 substituted (27.9.2010) by The Pharmacy Order 2010 (S.I. 2010/231), art. 1(5), Sch. 4 para. 5(3); S.I. 2010/1621, art. 2(1), Sch. Words in Sch. 9 Pt. 2 Group 7 Item 4 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 3 Words in Sch. 9 Pt. II Group 7 omitted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 (S.I. 2006/1914), arts. 1(2), 75(2)(b) Sch. 9 Pt. 2 Group 7 Item 9 substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 4 Words in Sch. 9 Pt. 2 Group 7 Item 9(b) inserted (31.1.2003) by Value Added Tax (Health and Welfare) Order 2003 (S.I. 2003/24), arts. 1, 2, 3 Sch. 9 Pt. II Group 7 Note (2ZA) omitted (2.12.2019) by virtue of Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 5; S.I. 2019/1436, reg. 2(s) Sch. 9 group 7 Note (2A) inserted (1.1.1997) by S.I. 1996/2949, arts. 1, 2 Words in Sch. 9 Pt. 2 Group 7 Note 2A inserted (1.5.2023) by The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 (S.I. 2023/388), arts. 1, 2 Sch. 9 Pt. II Group 7 Note (4) omitted (3.12.2007) by virtue of The European Qualifications (Health and Social Care Professions) Regulations 2007 (S.I. 2007/3101), regs. 1(2), 65(b) Sch. 9 Pt. 2 Group 7 Note (6) substituted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 5 Sch. 9 Pt. 2 Group 7 Note (8) inserted (21.3.2002) by The Value Added Tax (Health and Welfare) Order 2002 (S.I. 2002/762), art. 6 1974 c. 28, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47). 1973 c. 17, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47). 1972 c. 22, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47). Sch. 9 Pt. II Group 9: heading substituted (1.12.1999) by S.I. 1999/2834, art. 4(a) Sch. 9 Pt. II Group 9 Item 1(e) added (1.12.1999) by S.I. 1999/2834, art. 4(b) Words in Sch. 9 Pt. II Group 10 Item 2 substituted (1.1.2000) by S.I. 1999/1994, art. 3 Words in Sch. 9 Pt. II Group 10 Item 3 substituted (1.1.2000) by S.I. 1999/1994, art. 3 Words in Sch. 9 Pt. II Group 10 omitted (1.1.2015) by virtue of The Value Added Tax (Sport) Order 2014 (S.I. 2014/3185), arts. 1, 2(2) Words in Sch. 9 Pt. II Group 10 Notes (1)-(3) substituted (1.1.2000) by S.I. 1999/1994, art. 3 Sch. 9 Pt. II Group 10 Note (2) omitted (1.1.2015) by virtue of The Value Added Tax (Sport) Order 2014 (S.I. 2014/3185), arts. 1, 2(3) Sch. 9 Pt. II Group 10 Notes (2A)(2B)(2C) inserted (1.1.2000) by S.I. 1999/1994, art. 4 Sch. 9 Pt. II Group 10 Notes (4)-(17) inserted (1.1.2000) by S.I. 1999/1994, art. 5 Words in Sch. 9 Pt. II Group 10 Note (17) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(e)(ii) (with Sch. 2) Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3 Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3 Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3 Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3 Words in Sch. 9 Pt. 2 Group 12 Note (1) substituted (25.7.2003 for specified purposes, 29.12.2003 in so far as not already in force) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 129(3) (with Sch. 18); S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3)); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11) Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3 Sch. 9 Pt. 2 Group 12 Note (3) substituted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(a) Sch. 9 Pt. 2 Group 12 Note (3)(a) omitted (1.12.1999) by S.I. 1999/2834, art. 5 Sch. 9 Pt. 2 Group 13 inserted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(b) Sch. 9 Pt. II Group 14 added (1.3.2000) by S.I. 1999/2833, art. 2(3) Sch. 9 Pt. II Group 14 Item 1 added (1.3.2000) by S.I. 1999/2833, art. 2(3) Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 9 Pt. II Group 14 item 1 para (c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 4 (with Sch. 2) Sch. 9 Pt. II Group 14 Notes added (1.3.2000) by S.I. 1999/2833, art. 2(3) S.I. 1995/2518. S.I. 1992/3222; Article 5 was amended by S.I. 1995/281. Article 6 was amended by S.I. 1995/281. Article 7 was amended by S.I. 1995/281 and S.I. 1995/1666. Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(3)(c)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(3)(c)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 9 Group 14 Note (9) inserted (11.5.2001 for specified purposes otherwise 1.9.2001) by 2001 c. 9, s. 98(9)(10)(11) Word in Sch. 9 Pt. II Group 14 Note (9) inserted (with effect in accordance with s. 76(5) of the amending Act) by Finance Act 2011 (c. 11), s. 76(4) Word in Sch. 9 Pt. II Group 14 Note (9) inserted (with effect in accordance with s. 66(5) of the amending Act) by Finance Act 2015 (c. 11), s. 66(4) Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(3)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 9 Pt. II Group 14 Note (13) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(2)(a); S.I. 2019/1348, reg. 2 Word in Sch. 9 Pt. II Group 14 Note (13)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(2)(b); S.I. 2019/1348, reg. 2 Words in Sch. 9 Pt. II Group 14 Note (13)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(2)(c)(i); S.I. 2019/1348, reg. 2 Words in Sch. 9 Pt. II Group 14 Note (13)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(2)(c)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 9 Pt. II Group 14 Note (13)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(2)(d); S.I. 2019/1348, reg. 2 Word in Sch. 9 Pt. II Group 14 Note (14) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 13(3); S.I. 2019/1348, reg. 2 Words in Sch. 9 Pt. II omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(3)(e) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 9 Pt. 2 Group 15 added (1.1.2000) by S.I. 1999/3116, art. 2(3) Sch. 9 Pt. 2 Group 15 Item 1 added (1.1.2000) by S.I. 1999/3116, art. 2(3) Sch. 9 Pt. 2 Group 15 Item 2 added (1.1.2000) by S.I. 1999/3116, art. 2(3) Sch. 9 Pt. 2 Group 15 Item 3 added (1.1.2000) by S.I. 1999/3116, art. 2(3) Sch. 9 Pt. 2 Group 15 Notes added (1.1.2000) by S.I. 1999/3116, art. 2(3) Sch. 9 Pt. II Group 16 inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(2) Words in Sch. 9 Pt. II substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 9 Pt. 3 inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(b), 49 Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9 Sch. 9ZA para. 7(3)(aa) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 3 Sch. 9ZA para. 18A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(2); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 9ZA para. 18A(2)(c) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 4 Words in Sch. 9ZA para. 28(1)(a) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(3)(a); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 9ZA para. 28(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(3)(b); S.I. 2020/1641, reg. 2, Sch. Sch. 9ZA para. 30 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(16) Words in Sch. 9ZA para. 34(1)(d) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(4); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 9ZA para. 36(3) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 3(5); S.I. 2020/1641, reg. 2, Sch. Sum in Sch. 9ZA para. 38(1) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(a) Sum in Sch. 9ZA para. 38(2) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(a) Sum in Sch. 9ZA para. 39(1)(a) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(b) Sum in Sch. 9ZA para. 39(1)(b) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(b) Sum in Sch. 9ZA para. 39(2) substituted (1.4.2024) by The Value Added Tax (Increase of Registration Limits) Order 2024 (S.I. 2024/307), arts. 1, 2(3)(b) Word in Sch. 9ZA para. 47 cross-heading substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(2) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 9ZA para. 48(1) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 2(2); S.I. 2021/770, reg. 3 Sch. 9ZA para. 48(1A)(1B) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 2(3); S.I. 2021/770, reg. 3 Sch. 9ZA para. 48(6) omitted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by virtue of Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 2(4); S.I. 2021/770, reg. 3 Sch. 9ZA para. 48(7) omitted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by virtue of Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 2(4); S.I. 2021/770, reg. 3 Sch. 9ZA para. 48(8)-(10) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 2(5); S.I. 2021/770, reg. 3 Words in Sch. 9ZA para. 48(8)(b) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 5 Words in Sch. 9ZA para. 49(1) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(2)(a); S.I. 2021/770, reg. 3 Words in Sch. 9ZA para. 49(1)(a) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(2)(b); S.I. 2021/770, reg. 3 Sum in Sch. 9ZA para. 49(1)(a) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(2)(d); S.I. 2021/770, reg. 3 Words in Sch. 9ZA para. 49(1)(b) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(2)(c); S.I. 2021/770, reg. 3 Sum in Sch. 9ZA para. 49(1)(b) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(2)(d); S.I. 2021/770, reg. 3 Sch. 9ZA para. 49(1A)(1B) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(3); S.I. 2021/770, reg. 3 Words in Sch. 9ZA para. 49(2) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(4); S.I. 2021/770, reg. 3 Sch. 9ZA para. 49(3) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 3(5); S.I. 2021/770, reg. 3 Word in Sch. 9ZA para. 69(1)(b)(i) omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(a) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 9ZA para. 69(2) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(3)(b) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 9ZA para. 70(a) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(4) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 9ZA para. 71 substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(5) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZA para. 81(6)(7) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 4; S.I. 2020/1641, reg. 2, Sch. Word in Sch. 9ZA para. 81(7) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 7(6) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZB para. 1(9) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 27(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Sch. 9ZB para. 3(1A) inserted (1.5.2023) by Finance Act 2022 (c. 3), s. 71(3)(4); S.I. 2023/69, reg. 2 (with reg. 3) Sch. 9ZB para. 4(3A) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(2)(a) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZB para. 4(11) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 27(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Word in Sch. 9ZB para. 4(11) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(2)(b) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 9ZB para. 6(2)(a) in Sch. 9ZB para. 6(2) renumbered as Sch. 9ZB para. 6(2)(a) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 5(a); S.I. 2020/1641, reg. 2, Sch. Words in Sch. 9ZB para. 6(2)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 5(b); S.I. 2020/1641, reg. 2, Sch. Word in Sch. 9ZB para. 6(2)(a) omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(3)(a)(i) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZB para. 6(2)(b) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 5(c); S.I. 2020/1641, reg. 2, Sch. Sch. 9ZB para. 6(2)(c) and word inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(3)(a)(ii) (as amended by S.I. 2021/779, regs. 1, 2) Word in Sch. 9ZB para. 6(3) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 5(d); S.I. 2020/1641, reg. 2, Sch. Sch. 9ZB para. 6(3A) inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(3)(b) (as amended by S.I. 2021/779, regs. 1, 2) Words in Sch. 9ZB para. 12(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 7; S.I. 2020/1641, reg. 2, Sch. Sch. 9ZB para. 26(1)(a) substituted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 8(2) (as amended by S.I. 2021/779, regs. 1, 2) Word in Sch. 9ZB para. 29(1)(c)(i) omitted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by virtue of Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 4(a)(i); S.I. 2021/770, reg. 3 Word in Sch. 9ZB para. 29(1)(c)(ii) substituted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 4(a)(ii); S.I. 2021/770, reg. 3 Sch. 9ZB para. 29(1)(c)(iii) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 4(a)(iii); S.I. 2021/770, reg. 3 Words in Sch. 9ZB para. 29(1)(c)(iii) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 6 Words in Sch. 9ZB para. 29(3) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 4(b); S.I. 2021/770, reg. 3 Sch. 9ZB para. 31A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 6; S.I. 2020/1641, reg. 2, Sch. Sch. 9ZB para. 31B inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 4(2) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZB Pt. 7 inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 5(4) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZC inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Words in Sch. 9ZC para. 1 inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 6(2) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZC para. 1A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 29(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Sch. 9ZC para. 1B inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(2); S.I. 2021/770, reg. 3 Word in Sch. 9ZC para. 1B substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(2) Word in Sch. 9ZC para. 1B substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(3)(a) Words in Sch. 9ZC para. 1B substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(3)(b) Word in Sch. 9ZC para. 1B substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(4)(a) Words in Sch. 9ZC para. 1B inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(4)(b) Words in Sch. 9ZC para. 1B inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 (S.I. 2021/1165), regs. 1, 7(5) Sch. 9ZC para. 2A inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(3); S.I. 2021/770, reg. 3 Sch. 9ZC para. 3(1A) inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(4); S.I. 2021/770, reg. 3 Sch. 9ZC paras. 3A, 3B inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(5); S.I. 2021/770, reg. 3 Sch. 9ZC para. 4A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 29(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Word in Sch. 9ZC para. 4A inserted (1.8.2021) by The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 6(3) (as amended by S.I. 2021/779, regs. 1, 2) Sch. 9ZC Pt. 2 omitted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by virtue of Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 7; S.I. 2021/770, reg. 3 Sch. 9ZC Pt. 2A inserted (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 8(6); S.I. 2021/770, reg. 3 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2 Words in Sch. 9ZD para. 1(b) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 4(a) Words in Sch. 9ZD para. 1(c) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 4(b) Words in Sch. 9ZD para. 2 omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 3 Word in Sch. 9ZD para. 4(3) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 4 Word in Sch. 9ZD para. 10 heading omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 5(2) Sch. 9ZD para. 10(3)-(5) substituted for Sch. 9ZD para. 10(3) (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 5(3) Words in Sch. 9ZD para. 14(1) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 6(2)(a) Word in Sch. 9ZD para. 14(1) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 6(2)(b) Words in Sch. 9ZD para. 14(1) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 6(2)(c) Words in Sch. 9ZD para. 14(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 6(3) Sch. 9ZD para. 15A inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 5 Sch. 9ZD para. 21A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 7 Word in Sch. 9ZD Pt. 5 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 7 Word in Sch. 9ZD para. 22(1)(a) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 8(a) Sch. 9ZD para. 22(1)(c) and word inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 8(b) Words in Sch. 9ZD para. 23(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(2)(a)(i) (with reg. 1(2)) Words in Sch. 9ZD para. 23(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(2)(a)(ii) (with reg. 1(2)) Sch. 9ZD para. 23(4) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(2)(b) (with reg. 1(2)) Words in Sch. 9ZD para. 24 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(3)(a) (with reg. 1(2)) Sch. 9ZD para. 24(a)-(c) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(3)(b) (with reg. 1(2)) Words in Sch. 9ZD para. 25 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(2) Words in Sch. 9ZD para. 25(1) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(3)(a) Words in Sch. 9ZD para. 25(1) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(3)(b) Words in Sch. 9ZD para. 25(2) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(4)(a) Words in Sch. 9ZD para. 25(2) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(4)(b) Words in Sch. 9ZD para. 25(2) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(4)(c) Words in Sch. 9ZD para. 25(3) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(5)(a) Words in Sch. 9ZD para. 25(3) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(5)(b) Words in Sch. 9ZD para. 25(3) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 9(5)(c) Sch. 9ZD paras. 26-30 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(4) (with reg. 1(2)) Word in Sch. 9ZD para. 32(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(5)(a) (with reg. 1(2)) Word in Sch. 9ZD para. 32(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(5)(b) (with reg. 1(2)) Words in Sch. 9ZD para. 33 heading inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(2) Words in Sch. 9ZD para. 33(1)(a) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(3)(a) Words in Sch. 9ZD para. 33(1)(b) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(3)(b) Sch. 9ZD para. 33(2) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(4) Words in Sch. 9ZD para. 33(3) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(5) Word in Sch. 9ZD para. 33(4) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(6)(a) Word in Sch. 9ZD para. 33(4) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(6)(b) Words in Sch. 9ZD para. 33(5)(a) substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(7)(a) Words in Sch. 9ZD para. 33(5)(b) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(7)(b) Sch. 9ZD para. 33(6) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 15(8) Sch. 9ZD para. 37(1)(e) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(6) (with reg. 1(2)) Words in Sch. 9ZE para. 1(a) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(2) Words in Sch. 9ZE para. 2(1) inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(3)(a) Sch. 9ZE para. 2(3) inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(3)(b) Sch. 9ZE para. 10(5) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 9 Words in Sch. 9ZE para. 14 heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 10(2) Words in Sch. 9ZE para. 14(1) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 10(3)(a) Word in Sch. 9ZE para. 14(1) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 10(3)(b) Words in Sch. 9ZE para. 14(1) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 10(3)(c) Words in Sch. 9ZE para. 14(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 10(4) Word in Sch. 9ZE para. 16(1)(a) omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 17(a) Sch. 9ZE para. 16(1)(c) and word inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 17(b) Words in Sch. 9ZE para. 17(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(2)(a)(i) (with reg. 1(2)) Words in Sch. 9ZE para. 17(1) substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(2)(a)(ii) (with reg. 1(2)) Sch. 9ZE para. 17(4) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(2)(b) (with reg. 1(2)) Words in Sch. 9ZE para. 18 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(3)(a) (with reg. 1(2)) Sch. 9ZE para. 18(a)-(c) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(3)(b) (with reg. 1(2)) Words in Sch. 9ZE para. 19 heading substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 18 Sch. 9ZE paras. 20-24 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(4) (with reg. 1(2)) Word in Sch. 9ZE para. 26(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(5)(a) (with reg. 1(2)) Word in Sch. 9ZE para. 26(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(5)(b) (with reg. 1(2)) Sch. 9ZE para. 30A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 11 Words in Sch. 9ZE para. 34(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(4) Words in Sch. 9ZE para. 34(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 12(a) Word in Sch. 9ZE para. 34(3)(a) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 12(b) Words in Sch. 9ZE para. 34(3)(b) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 12(c) Sch. 9ZE para. 36A and cross-heading inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 13 Sch. 9ZE para. 36A omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(5) Sch. 9ZE para. 37 renumbered as Sch. 9ZE para. 37(1) (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 14(2) Words in Sch. 9ZE para. 37(1) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(a)(i) Words in Sch. 9ZE para. 37(1)(a) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(a)(ii) Words in Sch. 9ZE para. 37(1)(b) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 14(5) Sch. 9ZE para. 37(2) inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 14(6) (with reg. 36) Words in Sch. 9ZE para. 37(2) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(6)(b) Words in Sch. 9ZE para. 38(2)(c) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 15 Sch. 9ZE para. 39(1) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 16(2) Sch. 9ZE para. 39(2) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 16(2) Words in Sch. 9ZE para. 39(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 16(3) Words in Sch. 9ZE para. 39(5) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 16(3) Words in Sch. 9ZE para. 41(1) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 17 Sch. 9ZE para. 42(1)(e) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 5(6) (with reg. 1(2)) Words in Sch. 9ZE para. 43(1) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 18 Sch. 9ZF para. 1A inserted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 20 Sch. 9ZF para. 2 omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 21 Sch. 9ZF para. 3 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(2) (with reg. 1(2)) Sch. 9ZF para. 4 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(2) (with reg. 1(2)) Sch. 9ZF para. 5 substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 25(2) Sch. 9ZF para. 6 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(2) (with reg. 1(2)) Sch. 9ZF para. 7 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 3(7) Sch. 9ZF para. 8A inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 25(3) Word in Sch. 9ZF para. 9 substituted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 26(a) Words in Sch. 9ZF para. 9(b) inserted (1.4.2022) by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 26(b) Words in Sch. 9ZF para. 11 inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3)(a) (with reg. 1(2)) Words in Sch. 9ZF para. 11 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(3)(b) (with reg. 1(2)) Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2)) Sch. 9ZF para. 12 omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(5) (with reg. 1(2)) Sch. 9ZF para. 13A and cross-heading inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)) Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4 Word in Sch. 9A para. 1(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(2); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 1(5)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 96(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 9A para. 2(1) renumbered (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(2) Word in Sch. 9A para. 2(1)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(3)(a); S.I. 2019/1348, reg. 2 Sch. 9A para. 2(2) inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(2) Word in Sch. 9A para. 2(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(3)(b); S.I. 2019/1348, reg. 2 Word in Sch. 9A para. 3(1)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(4)(a); S.I. 2019/1348, reg. 2 Word in Sch. 9A para. 3(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(4)(a); S.I. 2019/1348, reg. 2 Word in Sch. 9A para. 3(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(4)(b); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 3(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(4)(c); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 3(8) substituted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(3) Words in Sch. 9A para. 5(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(a)(i); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 5(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(a)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 5(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(b)(i); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 5(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(b)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 5(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(b)(iii); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 6(7)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(6)(a); S.I. 2019/1348, reg. 2 Sch. 9A para. 6(9) substituted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(17)(a) Sch. 9A para. 6(10) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(17)(b) Words in Sch. 9A para. 6(11)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(6)(b)(i); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 6(11)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(6)(b)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 6(11)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(6)(c); S.I. 2019/1348, reg. 2 Words in Sch. 9A para. 7(1) substituted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(4) Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2) Word in Sch. 10 para. 3(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(a); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(b)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(2)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(b)(i); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 3(2)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(b)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 3(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(c); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(4) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(d)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(4)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(d)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 3(4) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 3 Word in Sch. 10 para. 3(4)(aa) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(d)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(d)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(4)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(d)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(e)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 3(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(2)(e)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 4(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(a); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 4(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(b); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(c); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(3)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(d)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(3)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(d)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(e)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(e)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(f)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(f)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(6)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(g)(i); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(6)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(g)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(6)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(h); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 4(7) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(i); S.I. 2019/1348, reg. 2 Sch. 10 para. 10(3)(za) inserted (1.4.2010) by The Value Added Tax (Buildings and Land) Order 2010 (S.I. 2010/485), arts. 1, 4(1)(a) Words in Sch. 10 para. 10(3)(a) omitted (1.4.2010) by virtue of The Value Added Tax (Buildings and Land) Order 2010 (S.I. 2010/485), arts. 1, 4(1)(b) Sch. 10 para. 10(3)(b) substituted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 5(3) Sch. 10 para. 15(3A) substituted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 5 Sch. 10 para. 15A inserted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2010 (S.I. 2010/485), arts. 1, 6 Words in Sch. 10 para. 15A(1)(b)(ii) substituted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 6(a) Words in Sch. 10 para. 15A(2) inserted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 6(b) Sch. 10 para. 15A(4) substituted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 6(c) Sch. 10 para. 15A(6A) inserted (with effect in accordance with art. 2 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 6(d) Sch. 10 para. 16(7) omitted (with effect in accordance with art. 2 of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 7 Word in Sch. 10 para. 21(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(a)(i); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 21(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(a)(ii); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 21(3)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(b); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 21(9)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(c); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 21(11)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(d); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 21(12) inserted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(e)(i); S.I. 2019/1348, reg. 2 Words in Sch. 10 para. 21(12) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(e)(ii); S.I. 2019/1348, reg. 2 Word in Sch. 10 para. 21(12) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(4)(e)(iii); S.I. 2019/1348, reg. 2 Sch. 10 para. 21(13)(14) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 4 Sch. 10 para. 23(1)(b) omitted (1.4.2010) by virtue of The Value Added Tax (Buildings and Land) Order 2010 (S.I. 2010/485), arts. 1, 7 Words in Sch. 10 para. 25(6)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 5(2) Words in Sch. 10 para. 25(7) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 5(3) Sch. 10 para. 25(8) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 5(4) Sch. 10 para. 26 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 6 Sch. 10 para. 27(4)(za) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 7(2) Sch. 10 para. 27(4)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 7(3) Words in Sch. 10 para. 34(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 285(f) (with Sch. 2) Words in Sch. 10 para. 34(2) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 8(2) Sch. 10 para. 34(2A)(2B) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2009 (S.I. 2009/1966), arts. 1(1), 8(3) Sch. 10 paras. 35-37 substituted (with effect in accordance with art. 3 of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2011 (S.I. 2011/86), arts. 1, 8 Word in Sch. 10 para. 35(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(5); S.I. 2019/1348, reg. 2 Sch. 10A inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 2 Words in Sch. 10A heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 4 Sch. 10A para. 3(4) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 22(3) Sch. 10A para. 7A and cross-heading inserted (with effect in accordance with s. 201(2) of the amending Act) by Finance Act 2012 (c. 14), s. 201(1) Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5 Sch. 11 para. 1 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 56; S.I. 2005/1126, art. 2(2)(h) Words in Sch. 11 para. 2 heading repealed (1.12.2003) by Finance Act 2002 (c. 23), s. 24(5), Sch. 40 Pt. 2; S.I. 2003/3043, art. 2 Words in Sch. 11 para. 2(1) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 62(2)(a) Words in Sch. 11 para. 2(1) repealed (1.12.2003) by Finance Act 2002 (c. 23), s. 24(5), Sch. 40 Pt. 2; S.I. 2003/3043, art. 2 Words in Sch. 11 para. 2(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 12(2) Sch. 11 para. 2(2)(2A) repealed (1.12.2003) by Finance Act 2002 (c. 23), s. 24(5), Sch. 40 Pt. 2; S.I. 2003/3043, art. 2 Sch. 11 para. 2(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(3ZA) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(3A)(3B) inserted (1.6.2007) by Finance Act 2006 (c. 25), s. 19(7); S.I. 2007/1419, art. 2 Sch. 11 para. 2(3A)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 12(4)(a) Words in Sch. 11 para. 2(3A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 12(4)(b) Sch. 11 para. 2(3B) substituted (1.6.2007) by The Value Added Tax (Administration, Collection and Enforcement) Order 2007 (S.I. 2007/1421), arts. 1, 2 Words in Sch. 11 para. 2(3B) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 50(2) Words in Sch. 11 para. 2(3B) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 12(5) Sch. 11 para. 2(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(5A)-(5D) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 202 Sch. 11 para. 2(5A)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 2(5B)(a) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 2(5D) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(e)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 2(5D) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(e)(ii)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 2(5D) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(e)(ii)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 2(5D) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(e)(ii)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(5E)(5F) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(f) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(8)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(g)(i) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 2(8) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(g)(ii) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(9) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(2)(h) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 2(10)(d)(e) and word preceding it inserted (29.4.1996) by 1996 c. 8, s. 38(3) Sch. 11 para. 2(11A) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 62(2)(b) Sch. 11 paras. 2A, 2B and cross-headings inserted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(2)(5); S.I. 2003/3043, art. 2 Words in Sch. 11 para. 2A(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 3 and cross-heading substituted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(3)(5); S.I. 2003/3043, art. 2 Sch. 11 para. 3(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 4(1)(1A) substituted for Sch. 11 para. 4(1) (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(3)(8) Sch. 11 para. 4(2)-(5) substituted for Sch. 11 para. 4(2) (retrospective to 10.4.2003) by Finance Act 2003 (c. 14), s. 17(4)(8) Sch. 11 para. 5(4)-(10) repealed (1.7.1997) by 1997 c. 16, 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2 Words in Sch. 11 para. 6(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(5) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 6(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 5(2); S.I. 2009/402, art. 2 Sch. 11 para. 6(4) substituted for Sch. 11 para. 6(4)-(6) (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 5(3); S.I. 2009/402, art. 2 Sch. 11 para. 6(4A)-(4D) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 17(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Sch. 11 para. 6(5)-(11) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 62(3)(b) (with s. 62(7)) Word in Sch. 11 para. 6(5) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 17(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9 Sch. 11 para. 6(7)-(9) omitted (10.6.2021) by virtue of Finance Act 2021 (c. 26), s. 94 Sch. 11 para. 6A inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(6) Words in Sch. 11 para. 6A(7) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 6(a); S.I. 2009/402, art. 2 Words in Sch. 11 para. 6A(7) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 6(b); S.I. 2009/402, art. 2 Sch. 11 para. 7(2)-(9) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 87(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 Sch. 11 para. 8(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11 para. 9 heading substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(4) Sch. 11 para. 9(a) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(2) Words in Sch. 11 para. 9(b) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(3) Sch. 11 para. 10(1)-(2A) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 87(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 Sch. 11 para. 10(3)-(6) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 8(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c) Words in Sch. 11 para. 11(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 91(b) Words in Sch. 11 para. 11(4) substituted (1.4.2003) by Criminal Justice and Police Act 2001 (c. 16), s. 138(2), Sch. 2 para. 13(1)(a), (2)(f); S.I. 2003/708, art. 2(k) Words in Sch. 11 para. 11(4) inserted (1.4.2003) by Criminal Justice and Police Act 2001 (c. 16), s. 138(2), Sch. 2 para. 13(1)(b), (2)(f); S.I. 2003/708, art. 2(k) Words in Sch. 11 para. 14(1)(c) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Sch. 11 para. 14(1)(d) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 6 Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2 Words in Sch. 11A para. 1 inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 2; S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 2 substituted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 3; S.I. 2005/2010, art. 2 (with art. 4) Sch. 11 para. 2A and cross-heading inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 4; S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 2A(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 98(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Words in Sch. 11A para. 2A(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 98(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) Word in Sch. 11A para. 6(1)(a) repealed (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 5(2)(a), Sch. 11 Pt. 1; S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 6(1)(c) and word inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 5(2)(b); S.I. 2005/2010, art. 2 (with arts. 3, 4) Sch. 11A para. 6(2A) inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 5(3); S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 6(5) substituted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 5(4); S.I. 2005/2010, art. 2 (with art. 4) Words in Sch. 11A para. 7(9) substituted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 6; S.I. 2005/2010, art. 2 (with art. 4) Words in Sch. 11A para. 7(9) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 20 (with art. 4) Words in Sch. 11A para. 10(3)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 17 Word in Sch. 11A para. 11(3)(a) repealed (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 7(2)(a), Sch. 11 Pt. 1; S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 11(3)(c) and word inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 7(2)(b); S.I. 2005/2010, art. 2 (with art. 4) Words in Sch. 11A para. 11(4) inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 7(3); S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 11(5) inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 7(4); S.I. 2005/2010, art. 2 (with art. 4) Sch. 11A para. 12(3)(3A) substituted for Sch. 11A para. 12(3) (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 8; S.I. 2005/2010, art. 2 (with art. 4) Sch. 12 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 228 Sch. 13 para. 7 repealed (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, ss. 21(5), 162, Sch. 29 Pt. VI Note Words in Sch. 13 para. 8(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 5(a) (with Sch. 2) Sch. 13 para. 9(1) repealed (19.3.1997 with effect as mentioned in s. 39 of the amending Act) by 1997 c. 16, ss. 39, 113, Sch. 18 Pt. IV(3), Note Sch. 13 para. 9(2) substituted (retrospectively) by 1995 c. 4, s. 33(4) Sch. 13 para. 10 omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 5(b) (with Sch. 2) Sch. 13 para. 14 omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 28; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3 Sch. 14 para. 8 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 2 (with art. 4) Sch. 14 para. 9 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1 Sch. 14 para. 11 repealed (22.3.2001 with effect as mentioned in s. 579(1)) of the amending Act) by 2001 c. 2, s. 580, Sch. 4 Sch. 14 para. 12 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 229 Sch. 14 para. 13(a) substituted (retrospectively) by 1995 c. 4, s. 33(5) Act extended (27.7.1999) by 1999 c. 16, s. 13(6) Act: Crown status for the purposes of the Act extended (6.5.1999) by S.I. 1999/677, art. 6 Act modified (3.5.2007) by The National Assembly for Wales Commission (Crown Status) Order 2007 (S.I. 2007/1118), art. 4 Act applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch. Act modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 32; S.I. 2020/1641, reg. 2, Sch. Act applied (with modifications) (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 20(4) (with reg. 21); S.I. 2020/1641, reg. 2, Sch. Act modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 19(6); S.I. 2020/1641, reg. 2, Sch. Act applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch. Act modified (temp.) (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(2) S. 2(1) modified (1.12.2008) by The Value Added Tax (Change of Rate) Order 2008 (S.I. 2008/3020), arts. 1, 3 S. 5 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 S. 9A(1A) modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 31; S.I. 2020/1641, reg. 2, Sch. S. 11 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 S. 15 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 S. 16 restricted (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch. S. 16 restricted (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch. S. 16(2) modified (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 4-7; S.I. 2020/1641, reg. 2, Sch. S. 16(2) modified (31.12.2020) by The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 3(3) (with reg. 3(1)(2)) (as amended by S.I. 2020/1495, regs. 1(2), 20(3)); S.I. 2020/1641, reg. 2, Sch. S. 16(2) modified (31.12.2021) by The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 (S.I. 2021/1375), regs. 1, 5(2) S. 16(2) restricted (1.4.2022) by S.I. 1995/2518, reg. 121E(6) (as inserted by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 28) S. 18(4)(a) excluded (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 9(2); S.I. 2020/1641, reg. 2, Sch. S. 18B(4) excluded (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 9(2); S.I. 2020/1641, reg. 2, Sch. S. 19(5) modified (20.10.1995) by S.I. 1995/2518, reg. 77 S. 25(6) modified (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 121(2)(4) S. 26 excluded (27.7.1999) by 1999 c. 16, s. 13(1) S. 26AA(8) modified (31.1.2019) by The Further Education Bodies (Insolvency) Regulations 2019 (S.I. 2019/138), regs. 1(1), 35 (with regs. 1(2), 3(b)) S. 30(8) modified (1.8.2021) by S.I. 1995/2518, reg. 133AK(4) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43) S. 31(2) extended (27.7.1999) by 1999 c. 16, s. 13(2) S. 33 applied (15.8.1995) (temp. until 1.4.1996) by S.I. 1995/1878, art. 4 S. 33 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 16 S. 33 excluded (29.6.2026) by 2011 c. 13, Sch. 10A para. 56 (as inserted by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(5), Sch. 24 (with s. 102)) S. 33A applied (with modifications) (1.9.2001) by S.I. 2001/2879, arts. 2-4, Sch. S. 37(1) extended (27.7.1999) by 1999 c. 16, s. 13(3) S. 39A savings and transitional provisions for effects of 2018 c. 22, Sch. 8 para. 42 (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 11(5); S.I. 2020/1641, reg. 2, Sch. S. 41 modified (2.12.1999) by S.I. 1999/3145, art. 8; S.I. 1999/3208, art. 2 S. 43A modified (1.8.2004) by The Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931), arts. 1, 2 Ss. 43A-43D applied (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 45(3) S. 50B(4) applied (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 5(1) (with art. 1(2)) S. 55(1)-(4) applied (1.1.2000) by S.I. 1999/3116, art. 4 S. 55(2) excluded (1.1.2000) by S.I. 1973/173, art. 7 (as added (1.1.2000) by S.I. 1999/3117, art. 8) S. 55A applied (1.7.2014) by The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014 (S.I. 2014/1458), arts. 1(2), 3(1), 4 (with art. 1(2)) S. 55A applied (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016 (S.I. 2016/12), arts. 1(2), 3(1) S. 55A applied (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Section 55A) (Specified Services) Order 2019 (S.I. 2019/1015), arts. 1(2), 3, 4 (as amended (31.12.2021) by S.I. 2019/1346, reg. 11(2)) S. 55A applied (1.10.2020) by The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (S.I. 2019/892), arts. 1(2), 3(1), 4 (as amended by S.I. 2019/1240, arts. 1, 2) S. 55A(3) excluded (1.10.2020) by The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (S.I. 2019/892), arts. 1(2), 10 (as amended by S.I. 2019/1240, arts. 1, 2) S. 58A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4) S. 59 modified by S.I. 1995/2518, reg. 40(5) (as inserted (22.7.2004) by The Value Added Tax (Amendment) (No. 3) Regulations 2004 (S.I. 2004/1675), regs. 1(1), 5) S. 59 restricted (9.3.2021) by Finance Act 2021 (c. 26), s. 99(2), Sch. 19 para. 3 S. 65 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 80(11) S. 66 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 80(11) S. 69(1) modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 18 (with reg. 15); S.I. 2020/1641, reg. 2, Sch. S. 72 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 13 (with art. 1(2)) S. 73 modified (20.10.1995) by S.I. 1995/2518, regs. 181, 194 S. 76 modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 18 (with reg. 15); S.I. 2020/1641, reg. 2, Sch. S. 76(1)-(8) excluded (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 3(1) S. 76(9) applied (with modifications) (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 3(2) S. 76(9) restricted (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 3(1) S. 76(10) amended (retrospectively) by 1997 c. 16, s. 45(6) S. 76(10) excluded (1.4.2004) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674), reg. 1, Sch. 2 para. 3(1) S. 77(4)-(4B) applied (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 15(4) (with art. 1(2)) S. 77ZA applied (with modifications) (1.5.2023) by S.I. 2023/68, art. 16D (as inserted by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) (Amendment) Order 2023 (S.I. 2023/412), arts. 1, 2(2)) S. 80(4) modified (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 121(1)(4) Pt. V applied (with modifications) (15.12.2007) by The Money Laundering Regulations 2007 (S.I. 2007/2157), regs. 1(1), 44(3), Sch. 5 para. 1 Pt. V applied (with modifications) (15.12.2007) by The Transfer of Funds (Information on the Payer) Regulations 2007 (S.I. 2007/3298), regs. 1(1), 13(4), Sch. 2 para. 2 Pt. V applied (with modifications) by S.I. 2007/2157, reg. 43(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 172(4)) Pt. V modified by S.I. 2007/2157, Sch. 5 para. 1 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 175) Pt. V modified by S.I. 2007/3298, Sch. 2 para. 2 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 181) Pt. V applied (with modifications) by S.I. 2007/3298, reg. 12(2) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 178(4)) Pt. V applied (with modifications) (26.6.2017) by The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692), regs. 1(2), 99(2)(3) (with regs. 8, 15) Pt. 5 applied (with modifications) (31.12.2020) by The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 10(2) (with reg. 3(1)(2)); S.I. 2020/1641, reg. 2, Sch. Pt. 5 modified (9.3.2021) by Finance Act 2021 (c. 26), s. 99(2), Sch. 19 para. 9 Pt. 5 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 17(2) (with art. 1(2)) S. 83(1) modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 18 (with reg. 15); S.I. 2020/1641, reg. 2, Sch. S. 83(c) modified (20.10.1995) by S.I. 1995/2518, regs. 182, 195 S. 85 amended (28.7.2000) by 2000 c. 17, s. 30, Sch. 6 para. 123(7) S. 85 amended (11.5.2001) by 2001 c. 9, s. 42(7) S. 85 extended (29.4.1996) by 1996 c. 8, s. 57(a) S. 85 modified (27.11.2003) by Finance Act 2003 (c. 14), ss. 24(7), 37(1); S.I. 2003/2985, art. 2 S. 85 modified (23.12.2003) by Export (Penalty) Regulations 2003 (S.I. 2003/3102), regs. 1, 13(1) S. 85 modified by 1994 c. 9, s. 60(10) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(12)) S. 85 modified by 1994 c. 9, s. 16(3B) (as inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(6)) S. 85 applied (with modifications) by 2008 c. 28, Sch. 7 para. 26(6) (as substituted (1.4.2009) by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 2(4)) S. 85 modified by S.I. 2007/1509, reg. 5 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 165) S. 85 modified by S.I. 2003/3102, reg. 13 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 126) S. 85 modified by 2003 c. 14, s. 37 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 366) S. 85 modified by 1996 c. 8, s. 56(8) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(8)) S. 85 modified by 2000 c. 17, Sch. 6 para. 123(7) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(9)) S. 85 modified by 2001 c. 9, s. 42(7) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(9)) S. 85 modified (20.2.2019) by The Customs Safety and Security (Penalty) Regulations 2019 (S.I. 2019/121), regs. 1, 15 S. 85 modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 11 para. 12(4); S.I. 2021/1409, regs. 3, 4 S. 85 applied (with modifications) (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 17 para. 59 S. 85B excluded (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 3 para. 10 S. 85B modified by 1994 c. 9, s. 16(3B) (as inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 203(6)) S. 85B modified by 1994 c. 9, s. 60(10) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 207(12)) S. 85B modified by 1996 c. 8, s. 56(8) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(8)) S. 85B modified by 2000 c. 17, Sch. 6 para. 123(7) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 291(9)) S. 85B modified by 2001 c. 9, s. 42(7) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 306(9)) S. 85B modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 11 para. 12(4); S.I. 2021/1409, regs. 3, 4 S. 85B applied (with modifications) (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 17 para. 59 S. 88(2) modified (20.10.1995) by S.I. 1995/2518, reg. 95 S. 97 extended (27.7.1999) by 1999 c. 16, s. 13(6) S. 97A excluded (with application in accordance with s. 105(3) of the amending Act) by Finance Act 2014 (c. 26), s. 105(1) S. 98 applied (9.3.2021) by Finance Act 2021 (c. 26), s. 99(2), Sch. 19 para. 11(1) Sch. 3BA saving for effects of 2018 c. 22, Sch. 8 para. 87 (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 15, 16; S.I. 2020/1641, reg. 2, Sch. Sch. 4 applied (with modifications) (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 34(4) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 Sch. 4 para. 5(4) excluded by S.I. 1995/1268, art. 10A (as inserted (1.11.2007) by The Value Added Tax (Special Provisions) (Amendment) Order 2007 (S.I. 2007/2923), arts. 1, 3) Sch. 6 para. 8 modified (30.6.1997) by S.I. 1997/1523, arts. 7, 8 Sch. 7A Pt. 1 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1-3 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93) Sch. 7A Pt. 1 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 3 Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3 Sch. 7A Pt. 2 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 2, 4 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93) Sch. 7A Pt. 2 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 4 Sch. 8 Pt. 2 Group 5 Notes (4)-(6) applied (28.11.2002) S.I. 1995/2518, reg. 84(8) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4) Sch. 8 Pt. 2 Group 5 Notes (4)-(6) applied (28.11.2002) S.I. 1995/2518, reg. 84(8) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4) Sch. 8 Pt. 2 Group 5 Notes (4)-(6) applied (28.11.2002) S.I. 1995/2518, reg. 84(8) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4) Sch. 8 Pt. 2 Group 5 Note (7A) applied (1.8.2001) by S.I. 2001/2305, art. 4 Sch. 8 Pt. 2 Group 5 Note 21 modified (temp.) (1.4.2010) by The Value Added Tax (Construction of Buildings) Order 2010 (S.I. 2010/486), arts. 1, 2(2) Sch. 8 Pt. 2 Group 6 Notes applied (17.7.2012) by Finance Act 2012 (c. 14), Sch. 27 para. 3(2) Sch. 8 Pt. 2 Group 8 Item 6 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(6) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9) Sch. 8 Pt. 2 Group 12 modified (temp.) (9.10.2023) by The Value Added Tax (Drugs and Medicines) Order 2023 (S.I. 2023/1006), arts. 1(1), 2 (with art. 1(2)) Sch. 8 Pt. 2 Group 12 Note (2D)(i) is revoked (7.12.2015) as it appears in the inserting provision S.I. 2009/2972, art. 6 by virtue of The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5 Sch. 8 Pt. 2 Group 12 Note (2D)(j) modified (E.) (1.9.2012) by The National Health Service (Pharmaceutical Services) Regulations 2012 (S.I. 2012/1909), reg. 1, Sch. 7 para. 15 Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9) Sch. 9 Pt. 2 Group 1 Note (2)(4) applied (28.11.2002) by S.I. 1995/2518, reg. 84(6) (as inserted by The Value Added Tax (Amendment) (No. 3) Regulations 2002 (S.I. 2002/2918), reg. 4) Sch. 9ZB para. 1(4) restricted (1.4.2022) by S.I. 1995/2518, regs. 133AO(3), 133AP(6) (as inserted by The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 30) Sch. 9ZB para. 30 excluded (1.8.2021) by S.I. 2010/2925, art. 3 (as amended by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 55(b)) Sch. 10 para. 10(3) modified (temp.) (1.4.2010) by The Value Added Tax (Buildings and Land) Order 2010 (S.I. 2010/485), arts. 1, 4(2) Sch. 11 para. 6(2)-(4) extended (27.7.1999) by 1999 c. 16, s. 13(6) Sch. 11A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4) Sch. 11A para. 9 excluded (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(3)(4) 1979 c. 2. 1973 c. 65. 1980 c. 45. 1968 c. 73. 1984 c. 22. 1981 c. 64. 1968 c. 16. 1965 c. 60. 1995 c. 21. 1990 c. 42. 1978 c. 29. S.I.1991/194. 1890 c. 39. 1890 c. 39. 1890 c. 39. 1964 c. 71. 1965 c. 6 (N.I.). 1972 c. 68. 1999 c. 16. 1986 c. 45. 1985 c. 66. 1994 c. 9. 1968 c. 2. 1983 c. 55. 1979 c. 2. 1978 c. 30. 1988 c. 1. 1979 c. 8. 1978 c. 30. 1978 c. 30. 1979 c. 5. 1973 c. 51. S.I.1987/1086 1978 c.29. 1992 c. 4. 1992 c. 7. 1987 c. 53. 1987 c. 53. 1990 c. 19. 1978 c. 29. 1973 c.50. 1950 c. 29 (N.I). 1990 c. 35. 1980 c. 44. S.I.1986/594 (N.I.3). S.I.1989/2406 (N.I.20). S.I.1986/594 (N.I.3). 1989 c. 39. 1992 c. 13. 1992 c. 37. S.I.1986/594 (N.I.3). 1989 c. 44. 1994 c. 17. S.I.1976/1213 (N.I. 22)9. 1992 c. 52. 1953 c.34. 1956 c.54. 1930 c.28. 1984 c.51. 1984 c.51. 1992 c.12. 1954 c. 33(N.I.) 1963 c. 9. 1985 c. 54. 1989 c. 26. S.I.1992/3261 (C.102). 1982 c.39. 1994 c. 9. 1979 c. 58 1978 c. 30. An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals. Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

The charge to tax

Imposition and rate of VAT

Value added tax.

subsection section-1-1

subsection section-1-2

subsection section-1-3

subsection section-1-4

Rate of VAT.

subsection section-2-1

subsection section-2-2

subsection section-2-1A

subsection section-2-3

subsection section-2-1B

subsection section-2-1C

Taxable persons and registration.

Supplies of electronic, telecommunication and broadcasting services: special accounting schemes

Supply of goods or services in the United Kingdom

Scope of VAT on taxable supplies.

Meaning of supply: alteration by Treasury order.

subsection section-5-1

subsection section-5-2

subsection section-5-3

subsection section-5-4

subsection section-5-3A

subsection section-5-5

subsection section-5-6

subsection section-5-7

subsection section-5-8

Time of supply.

subsection section-6-1

subsection section-6-2

subsection section-6-3

subsection section-6-4

subsection section-6-5

subsection section-6-6

subsection section-6-7

subsection section-6-8

subsection section-6-9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

hcontainer

Notes:

“Protected building” means a building which is designed to remain as or become a dwelling or number of dwellings or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case, is— Notes (1) to (8) to Group 5 above apply in relation to this Group as they apply in relation to that Group. For the purposes of item 1, a protected building shall not be regarded as substantially reconstructed unless the reconstruction is such that at least one of the following conditions is fulfilled when the reconstruction is completed— and in paragraph (a) above “excluded services” means the services of an architect, surveyor or other person acting as consultant or in a supervisory capacity. “Approved alteration” means— and in paragraph (c) above “Crown interest” and “Duchy interest” have the same meaning as in section 50 of the said Act of 1979. For the purposes of paragraph (a) of Note (4), a building used or available for use by a minister of religion wholly or mainly as a residence from which to perform the duties of his office shall be treated as not being an ecclesiastical building. In item 2 “alteration” does not include repair or maintenance; and where any work consists partly of an approved alteration and partly of other work, an apportionment shall be made to determine the supply which falls within item 2. For the purposes of item 2 the construction of a building separate from, but in the curtilage of, a protected building does not constitute an alteration of the protected building. Item 2 does not include the supply of services described in paragraph 1(1) or 5(3) of Schedule 4.

level section-6-9-i

level

“VAT credit” has the meaning given by section 25(3);

level

Notes: For the purposes of this Group “public body” means— For the purposes of item 2 “eligible body” means any body (other than a public body) which— Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage. Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.

paragraph schedule-13-chapter-1-paragraph-1n2

subsection section-33D-9

level

NOTES:

paragraph schedule-8-part-II-chapter-2-paragraph-1

paragraph schedule-8-part-II-chapter-6-paragraph-1n11

level schedule-8-paragraph-wrapper6-a

paragraph schedule-8-part-II-chapter-13-paragraph-1n23

...

Meaning of “energy-saving materials”

paragraph schedule-8-part-II-chapter-2-paragraph-2

paragraph schedule-8-part-II-chapter-6-paragraph-2

level schedule-8-paragraph-wrapper6-b

paragraph schedule-8-part-II-chapter-13-paragraph-2

paragraph schedule-8-part-II-chapter-13-paragraph-3

Installation of heat pumps

Meaning of “residential accommodation”

level

“relevant period” means the prescribed accounting period referred to in paragraph 6(1)(a), (b) or (c);

level

paragraph schedule-9-part-II-chapter-12-paragraph-1n21

paragraph schedule-9-part-II-chapter-12-paragraph-2

Meaning of “use for a relevant charitable purpose”

...

Meaning of “relevant supplies”

subsection section-33D-10

level

if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under paragraph 4(2)(b), the time of the first removal of the goods (see paragraph 4(5)), and

level

level section-72-3-a

paragraph schedule-8-part-II-chapter-4-paragraph-1

The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of—

level schedule-8-part-II-chapter-4-paragraph-1-a

level schedule-8-part-II-chapter-4-paragraph-1-b

level schedule-8-paragraph-1-c

level schedule-8-part-II-chapter-4-paragraph-1-c

level schedule-8-part-II-chapter-4-paragraph-1-d

level schedule-8-paragraph-1-d

level schedule-8-paragraph-1-e

level schedule-8-part-II-chapter-4-paragraph-1-e

level schedule-8-part-II-chapter-4-paragraph-1-f

level schedule-8-paragraph-1-f

level schedule-8-paragraph-1-g

level schedule-8-paragraph-1-h

level schedule-8-paragraph-1-i

paragraph schedule-8-part-II-chapter-9-paragraph-1n16

paragraph schedule-9-part-II-chapter-7-paragraph-1n13

level section-72-3-b

paragraph schedule-8-part-II-chapter-4-paragraph-2

paragraph schedule-8-part-II-chapter-9-paragraph-2

paragraph schedule-9-part-II-chapter-7-paragraph-2

paragraph schedule-8-part-II-chapter-9-paragraph-3

paragraph schedule-9-part-II-chapter-7-paragraph-3

paragraph schedule-9-part-II-chapter-7-paragraph-4

paragraph schedule-9-part-II-chapter-7-paragraph-5

paragraph schedule-9-part-II-chapter-7-paragraph-6

paragraph schedule-9-part-II-chapter-7-paragraph-7

paragraph schedule-9-part-II-chapter-7-paragraph-8

paragraph schedule-9-part-II-chapter-7-paragraph-9

paragraph schedule-9-paragraph-10

paragraph schedule-9-paragraph-11

subsection section-33D-11

subsection section-33D-12

level

For this purpose “electronic communications” includes any communications by means of an electronic communications network. For the purposes of this Group “charity” includes a body corporate that is wholly owned by a charity if— For the purposes of this Group “qualifying body” means— Where in a financial year of a charity or qualifying body there are held at the same location more than 15 events involving the charity or body that are of the same kind, items 1 to 3 do not apply (or shall be treated as having not applied) to a supply in connection with any event involving the charity or body that is of that kind and is held in that financial year at that location. In determining whether the limit of 15 events mentioned in Note (4) has been exceeded in the case of events of any one kind held at the same location, disregard any event of that kind held at that location in a week during which the aggregate gross takings from events involving the charity or body that are of that kind and are held in that location do not exceed £1,000. In the case of a financial year that is longer or shorter than a year, Notes (4) and (5) have effect as if for “15” there were substituted the whole number nearest to the number obtained by— For the purposes of Notes (4) and (5)—

level

“tax advantage” is to be read in accordance with paragraph 2.

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-1n3

paragraph schedule-9-part-II-chapter-6-paragraph-1n11

subsection section-33D-1

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-2

paragraph schedule-9-part-II-chapter-6-paragraph-2

subsection section-33D-2

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-3

paragraph schedule-9-part-II-chapter-6-paragraph-3

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-4

paragraph schedule-9-part-II-chapter-6-paragraph-4

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-5

paragraph schedule-9-part-II-chapter-6-paragraph-5

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-6

paragraph schedule-9-part-II-chapter-6-paragraph-6

paragraph schedule-8-part-II-chapter-1-crossheading-items-overriding-the-exceptions_paragraph-7

paragraph schedule-9-part-II-chapter-11-paragraph-1

paragraph schedule-7A-part-2-chapter-2-paragraph-1n3

paragraph schedule-7A-paragraph-2

paragraph schedule-9-part-II-chapter-11-paragraph-2

paragraph schedule-9-part-II-chapter-11-paragraph-3

paragraph schedule-7A-paragraph-3

paragraph schedule-9-part-II-chapter-11-paragraph-4

level section-6-9-ii

level

“face value” has the meaning given by paragraph 1(2) above;

level

“further appeal” means an appeal against—

level section-72-2-a

paragraph schedule-8-part-II-chapter-3-paragraph-1n6

paragraph schedule-8-part-II-chapter-8-paragraph-1n14

paragraph schedule-9-part-II-chapter-1-paragraph-1n1

The grant of any interest in or right over land or of any licence to occupy land, or, in relation to land in Scotland, any personal right to call for or be granted any such interest or right, other than—

level schedule-9-part-II-chapter-1-paragraph-1-a

level schedule-9-paragraph-1-i

level schedule-9-part-II-chapter-1-paragraph-1-b

level schedule-9-part-II-chapter-1-paragraph-1-c

level schedule-9-part-II-chapter-1-paragraph-1-d

level schedule-9-part-II-chapter-1-paragraph-1-e

level schedule-9-paragraph-1-f

level schedule-9-paragraph-1-g

level schedule-9-paragraph-1-h

level schedule-9-paragraph-1-j

level schedule-9-paragraph-1-k

level schedule-9-paragraph-1-l

level schedule-9-paragraph-1-m

level schedule-9-paragraph-1-n

paragraph schedule-9-part-II-chapter-9-paragraph-1n16

level section-72-2-b

paragraph schedule-8-part-II-chapter-3-paragraph-2

paragraph schedule-8-part-II-chapter-8-paragraph-2

level section-72-2-c

paragraph schedule-8-part-II-chapter-3-paragraph-3

paragraph schedule-8-part-II-chapter-8-paragraph-3

level schedule-8-part-II-chapter-8-paragraph-3-a

level schedule-8-part-II-chapter-8-paragraph-3-b

level schedule-8-paragraph-3-c

level schedule-8-paragraph-3-d

level schedule-8-paragraph-3-e

level section-72-2-d

paragraph schedule-8-part-II-chapter-3-paragraph-4

paragraph schedule-8-part-II-chapter-8-paragraph-4

paragraph schedule-8-part-II-chapter-3-paragraph-5

paragraph schedule-8-part-II-chapter-8-paragraph-5

paragraph schedule-8-part-II-chapter-3-paragraph-6

paragraph schedule-8-part-II-chapter-8-paragraph-6

Any services provided for—

level schedule-8-paragraph-6-a

level schedule-8-paragraph-6-b

paragraph schedule-8-part-II-chapter-8-paragraph-7

paragraph schedule-8-part-II-chapter-8-paragraph-8

paragraph schedule-8-part-II-chapter-8-paragraph-9

paragraph schedule-8-part-II-chapter-8-paragraph-10

paragraph schedule-8-part-II-chapter-8-paragraph-11

The supply—

level schedule-8-part-II-chapter-8-paragraph-11-a

level schedule-8-paragraph-11-a

level schedule-8-paragraph-11-b

level schedule-8-part-II-chapter-8-paragraph-11-b

paragraph schedule-8-part-II-chapter-8-paragraph-12

paragraph schedule-8-part-II-chapter-8-paragraph-13

subsection section-6-10

The Commissioners may, at the request of a taxable person, by direction alter the time at which supplies made by him (or such supplies made by him as may be specified in the direction) are to be treated as taking place, either—

level section-6-10-a

level section-6-10-b

subsection section-6-11

subsection section-6-12

subsection section-6-13

subsection section-6-14

subsection section-6-15

subsection section-6-14A

Supplies of goods facilitated by online marketplaces: deemed supply

subsection section-5A-1

subsection section-5A-1A

subsection section-5A-2

subsection section-5A-3

subsection section-5A-4

subsection section-5A-5

subsection section-5A-6

Place of supply of goods.

subsection section-7-1

subsection section-7-2

subsection section-7-3

subsection section-7-4

subsection section-7-5

subsection section-7-6

subsection section-7-5A

subsection section-7-7

subsection section-7-5B

Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where—

level section-7-5B-a

level section-7-5B-b

level section-7-5B-c

level section-7-5B-d

subsection section-7-8

subsection section-7-9

subsection section-7-10

subsection section-7-11

subsection section-7-9A

subsection section-7-12

Reverse charge on supplies received from abroad.

subsection section-8-1

subsection section-8-2

subsection section-8-3

subsection section-8-4

subsection section-8-5

subsection section-8-4A

subsection section-8-6

subsection section-8-7

subsection section-8-8

Place where supplier or recipient of services belongs.

subsection section-9-1

subsection section-9-2

subsection section-9-3

subsection section-9-4

subsection section-9-5

subsection section-9-6

Reverse charge on goods supplied from abroad

subsection section-7AA-1

This section applies where—

level section-7AA-1-a

level section-7AA-1-b

level section-7AA-1-c

level section-7AA-1-d

level section-7AA-1-e

subsection section-7AA-2

subsection section-7AA-3

Place of supply of services

subsection section-7A-1

subsection section-7A-2

subsection section-7A-3

subsection section-7A-4

subsection section-7A-5

subsection section-7A-6

subsection section-7A-7

Reverse charge on gas , electricity, heat or cooling...

subsection section-9A-1

subsection section-9A-1A

subsection section-9A-2

subsection section-9A-3

subsection section-9A-4

subsection section-9A-5

subsection section-9A-6

Acquisition of goods from member States

Scope of VAT on acquisitions from member States.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-10-1

subsection section-10-2

subsection section-10-3

Meaning of acquisition of goods from another member State.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-11-1

subsection section-11-2

subsection section-11-3

subsection section-11-4

Time of acquisition.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-12-1

subsection section-12-2

subsection section-12-3

Place of acquisition.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-13-1

subsection section-13-2

subsection section-13-3

subsection section-13-4

subsection section-13-5

Acquisitions from persons belonging in other member States.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-14-1

Subject to subsection (3) below, where— the supply by the original supplier to the intermediate supplier shall be disregarded for the purposes of this Act and the supply by the intermediate supplier to the customer shall be treated for the purposes of this Act, other than Schedule 3, as if it did involve the removal of the goods from another member State to the United Kingdom.

level section-14-1-a

level section-14-1-b

level section-14-1-c

level section-14-1-d

level section-14-1-e

subsection section-14-2

subsection section-14-3

subsection section-14-4

subsection section-14-5

subsection section-14-6

subsection section-14-7

subsection section-14-8

Importation of goods ...

Meaning of “importation of goods” into the United Kingdom

subsection section-15-1

subsection section-15-2

subsection section-15-3

subsection section-15-4

subsection section-15-5

subsection section-15-6

subsection section-15-7

subsection section-15-8

Application of customs enactments

subsection section-16-1

subsection section-16-2

subsection section-16-3

subsection section-16-4

subsection section-16-5

Free zone regulations.

subsection section-17-1

subsection section-17-2

subsection section-17-3

subsection section-17-4

subsection section-17-5

Postal packets

Goods supplied between the UK and member States under call-off stock arrangements

Goods subject to a warehousing regime

Place and time of ... supply.

subsection section-18-1

subsection section-18-2

subsection section-18-1A

subsection section-18-3

subsection section-18-4

subsection section-18-5

subsection section-18-6

subsection section-18-7

subsection section-18-5A

Fiscal warehousing.

subsection section-18A-1

subsection section-18A-2

subsection section-18A-3

subsection section-18A-4

The Commissioners may in considering an application by a person to be a fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following— ....

level section-18A-4-a

level section-18A-4-b

level section-18A-4-c

level section-18A-4-d

level section-18A-4-e

level section-18A-4-f

subsection section-18A-4A

subsection section-18A-5

subsection section-18A-6

subsection section-18A-7

subsection section-18A-8

subsection section-18A-9

Fiscally warehoused goods: relief.

subsection section-18B-1

subsection section-18B-2

subsection section-18B-2A

subsection section-18B-3

subsection section-18B-4

subsection section-18B-5

subsection section-18B-6

subsection section-18B-7

subsection section-18B-8

Warehouses and fiscal warehouses: services.

subsection section-18C-1

subsection section-18C-1A

subsection section-18C-2

subsection section-18C-3

subsection section-18C-4

Removal from warehousing: accountability.

Deficiency in fiscally warehoused goods.

subsection section-18E-1

subsection section-18E-2

subsection section-18E-3

subsection section-18E-4

Sections 18A to 18E: supplementary.

subsection section-18F-1

subsection section-18F-2

subsection section-18F-3

subsection section-18F-4

subsection section-18F-5

subsection section-18F-6

subsection section-18F-7

subsection section-18F-8

Regulations may, without prejudice to the generality of subsection (7) above, include provisions— and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient.

level section-18F-8-a

level section-18F-8-b

level section-18F-8-c

level section-18F-8-d

level section-18F-8-e

level section-18F-8-f

subsection section-18F-9

Determination of value

Value of supply of goods or services.

subsection section-19-1

subsection section-19-2

subsection section-19-3

subsection section-19-4

subsection section-19-5

Valuation of acquisitions from other member States.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-20-1

subsection section-20-2

subsection section-20-3

subsection section-20-4

subsection section-20-5

Value of imported goods.

subsection section-21-1

subsection section-21-2

subsection section-21-3

subsection section-21-2A

subsection section-21-2B

subsection section-21-4

subsection section-21-5

subsection section-21-6

In this section “work of art” means, subject to subsections (6A) and (6B) below—

level section-21-6-a

level section-21-6-b

level section-21-6-c

level section-21-6-d

level section-21-6-e

level section-21-6-f

level section-21-6-g

level section-21-6-h

subsection section-21-6A

subsection section-21-6B

An item comprised in a limited edition shall be taken to be so comprised for the purposes of subsection (6)(d) to (h) above only if—

level section-21-6B-a

level section-21-6B-b

level section-21-6B-c

level section-21-6B-d

subsection section-21-6C

subsection section-21-6D

subsection section-21-7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-22-1

subsection section-22-2

subsection section-22-3

subsection section-22-4

subsection section-22-5

subsection section-22-6

Value of supplies involving relevant machine games

subsection section-23-1

subsection section-23-2

subsection section-23-3

subsection section-23-4

subsection section-23-5

subsection section-23-6

subsection section-23-7

subsection section-23-8

subsection section-23-9

subsection section-23-10

subsection section-23-11

Meaning of “relevant machine game”

subsection section-23A-1

subsection section-23A-2

A game is excluded by this subsection if—

level section-23A-2-a

level section-23A-2-b

level section-23A-2-c

level section-23A-2-d

level section-23A-2-e

level section-23A-2-f

subsection section-23A-3n1

subsection section-23A-3

subsection section-23A-4

Payment of VAT by taxable persons

Input tax and output tax.

subsection section-24-1

subsection section-24-2

subsection section-24-3

subsection section-24-4

subsection section-24-5

subsection section-24-6

Regulations may provide—

level section-24-6-a

level section-24-6-b

level section-24-6-c

level section-24-6-d

level section-24-6-e

subsection section-24-5A

subsection section-24-7

subsection section-24-5B

subsection section-24-6A

Payment by reference to accounting periods and credit for input tax against output tax.

subsection section-25-1

subsection section-25-2

subsection section-25-3

subsection section-25-4

subsection section-25-5

subsection section-25-6

subsection section-25-7

Input tax allowable under section 25.

subsection section-26-1

subsection section-26-2

subsection section-26-3

subsection section-26-4

Goods imported for private purposes.

subsection section-27-1

subsection section-27-2

subsection section-27-3

subsection section-27-4

subsection section-27-5

Disallowance of input tax where consideration not paid

subsection section-26A-1

subsection section-26A-1A

subsection section-26A-2

subsection section-26A-3

subsection section-26A-4

subsection section-26A-5

subsection section-26A-6

Payments on account of VAT.

subsection section-28-1

subsection section-28-2

subsection section-28-3

subsection section-28-2AA

subsection section-28-4

subsection section-28-2A

subsection section-28-5

Disapplication of disallowance under section 26A in insolvency

subsection section-26AA-1

subsection section-26AA-2

subsection section-26AA-3

subsection section-26AA-4

subsection section-26AA-5

subsection section-26AA-6

subsection section-26AA-7

subsection section-26AA-8

For the purposes of this section an insolvency procedure has effect in relation to a person at a time when any of the following apply—

level section-26AA-8-a

level section-26AA-8-b

level section-26AA-8-c

level section-26AA-8-d

level section-26AA-8-e

level section-26AA-8-f

level section-26AA-8-g

level section-26AA-8-h

level section-26AA-8-i

level section-26AA-8-j

level section-26AA-8-k

level section-26AA-8-ka

level section-26AA-8-l

level section-26AA-8-m

level section-26AA-8-n

level section-26AA-8-o

level section-26AA-8-p

level section-26AA-8-q

level section-26AA-8-r

level section-26AA-8-s

subsection section-26AA-9

subsection section-26AA-10

subsection section-26AA-11

Invoices provided by recipients of goods or services.

Adjustment of output tax in respect of supplies under section 55A

subsection section-26AB-1

subsection section-26AB-2

subsection section-26AB-3

subsection section-26AB-4

subsection section-26AB-5

subsection section-26AB-6

Flat-rate scheme

subsection section-26B-1

subsection section-26B-2

subsection section-26B-3

subsection section-26B-4

subsection section-26B-5

subsection section-26B-6

subsection section-26B-7

subsection section-26B-8

subsection section-26B-9

Reliefs, exemptions and repayments

Reliefs etc. generally available

Zero-rating.

subsection section-30-1

subsection section-30-2

subsection section-30-3

subsection section-30-2A

subsection section-30-4

subsection section-30-5

subsection section-30-6

subsection section-30-7

subsection section-30-8

subsection section-30-6A

subsection section-30-9

subsection section-30-10

subsection section-30-8A

Reduced rate

subsection section-29A-1

subsection section-29A-2

subsection section-29A-3

subsection section-29A-4

Exempt supplies ....

subsection section-31-1

subsection section-31-2

subsection section-31-3

subsection section-31-4

subsection section-31-5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-32-1

subsection section-32-2

subsection section-32-3

subsection section-32-4

subsection section-32-5

subsection section-32-6

subsection section-32-7

Refunds of VAT in certain cases.

subsection section-33-1

subsection section-33-2

subsection section-33-3

The bodies to which this section applies are—

level section-33-3-a

level section-33-3-b

level section-33-3-aa

level section-33-3-c

level section-33-3-ab

level section-33-3-d

level section-33-3-e

level section-33-3-f

level section-33-3-g

level section-33-3-h

level section-33-3-i

level section-33-3-fa

level section-33-3-j

level section-33-3-fb

level section-33-3-k

level section-33-3-ia

subsection section-33-4

subsection section-33-5

subsection section-33-6

Capital goods.

Refund of VAT to persons constructing certain buildings.

subsection section-35-1

subsection section-35-2

subsection section-35-1A

subsection section-35-3

subsection section-35-1B

subsection section-35-1C

subsection section-35-1D

subsection section-35-2A

subsection section-35-2B

subsection section-35-2C

subsection section-35-4

subsection section-35-4A

subsection section-35-5

Refunds of VAT to museums and galleries

subsection section-33A-1

subsection section-33A-2

subsection section-33A-3

subsection section-33A-4

subsection section-33A-5

subsection section-33A-6

subsection section-33A-7

subsection section-33A-8

subsection section-33A-9

subsection section-33A-10

Bad debts.

subsection section-36-1

subsection section-36-2

subsection section-36-3

subsection section-36-4

subsection section-36-3A

subsection section-36-5

Regulations under this section may—

level section-36-5-a

level section-36-5-b

level section-36-5-c

level section-36-5-d

level section-36-5-e

level section-36-5-f

level section-36-5-ea

level section-36-5-g

subsection section-36-6

subsection section-36-4A

subsection section-36-7

subsection section-36-8

Refunds of VAT to Academies

subsection section-33B-1

subsection section-33B-2

subsection section-33B-3

subsection section-33B-4

subsection section-33B-5

subsection section-33B-6

subsection section-33B-7

subsection section-33B-8

Refunds of VAT to charities within section 33D

subsection section-33C-1

subsection section-33C-2

subsection section-33C-3

subsection section-33C-4

subsection section-33C-5

subsection section-33C-6

subsection section-33C-7

Charities to which section 33C applies

Power to extend refunds of VAT to other persons

subsection section-33E-1

subsection section-33E-2

subsection section-33E-3

subsection section-33E-4

subsection section-33E-5

subsection section-33E-6

subsection section-33E-7

subsection section-33E-8

subsection section-33E-9

subsection section-33E-10

Imports, overseas businesses etc

VAT on importation of goods: reliefs etc

subsection section-37-1

subsection section-37-A1

subsection section-37-2

subsection section-37-3

subsection section-37-4

Importation of goods by taxable persons.

Repayment of VAT to those in business overseas.

subsection section-39-1

subsection section-39-2

subsection section-39-3

Repayment shall be made in such cases and to such extent only, and subject to such conditions, as the scheme may prescribe (being conditions specified in the regulations or imposed by the Commissioners either generally or in particular cases); and the scheme may provide—

level section-39-3-a

level section-39-3-za

level section-39-3-b

level section-39-3-c

level section-39-3-ba

Refunds in relation to new means of transport supplied to other member States.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-40-1

subsection section-40-2

subsection section-40-3

Applications for forwarding of VAT repayment claims to other member States

Acquisitions

Application of Act in particular cases

Application to the Crown.

subsection section-41-1

subsection section-41-2

subsection section-41-3

subsection section-41-4

subsection section-41-5

subsection section-41-6

subsection section-41-7

For the purposes of subsection (6) each of the following is to be regarded as a body of persons exercising functions on behalf of a Minister of the Crown —

level section-41-7-a

level section-41-7-b

level section-41-7-c

level section-41-7-d

level section-41-7-e

level section-41-7-f

level section-41-7-g

level section-41-7-h

level section-41-7-i

level section-41-7-j

level section-41-7-k

level section-41-7-l

subsection section-41-8

Northern Ireland Protocol

subsection section-40A-1

subsection section-40A-2

subsection section-40A-3

subsection section-40A-4

subsection section-40A-5

subsection section-40A-6

subsection section-40A-7

subsection section-40A-8

subsection section-40A-9

Local authorities.

Groups of companies.

subsection section-43-1

Where under sections 43A to 43D any persons are treated as members of a group, any business carried on by a member of the group shall be treated as carried on by the representative member, and— and all members of the group shall be liable jointly and severally for any VAT due from the representative member.

level section-43-1-a

level section-43-1-b

level section-43-1-c

subsection section-43-2

subsection section-43-1AA

subsection section-43-3

subsection section-43-1AB

subsection section-43-4

subsection section-43-1A

subsection section-43-5

subsection section-43-6

subsection section-43-2A

subsection section-43-7

subsection section-43-2B

subsection section-43-8

subsection section-43-2C

subsection section-43-2D

subsection section-43-2E

subsection section-43-5A

subsection section-43-9

Supply of goods or services by public bodies

subsection section-41A-1

subsection section-41A-2

Unless the supply is on such a small scale as to be negligible, it is to be treated for the purposes of this Act as a supply in the course or furtherance of a business if it is in respect of any of the following activities—

level section-41A-2-a

level section-41A-2-b

level section-41A-2-c

level section-41A-2-d

level section-41A-2-e

level section-41A-2-f

level section-41A-2-g

level section-41A-2-h

level section-41A-2-i

level section-41A-2-j

level section-41A-2-k

level section-41A-2-l

level section-41A-2-m

subsection section-41A-3

subsection section-41A-4

Supplies to groups.

subsection section-44-1

subsection section-44-2

subsection section-44-3

subsection section-44-4

subsection section-44-5

subsection section-44-6

subsection section-44-7

subsection section-44-8

subsection section-44-9

subsection section-44-10

Partnerships.

subsection section-45-1

subsection section-45-2

subsection section-45-3

subsection section-45-4

subsection section-45-5

Business carried on in divisions or by unincorporated bodies, personal representatives etc.

subsection section-46-1

subsection section-46-2

subsection section-46-3

subsection section-46-4

subsection section-46-5

subsection section-46-6

Groups: eligibility.

subsection section-43A-1

subsection section-43A-2

subsection section-43A-3

subsection section-43A-4

subsection section-43A-5

subsection section-43A-6

subsection section-43A-7

Agents etc.

subsection section-47-1

subsection section-47-2

subsection section-47-3

subsection section-47-2A

subsection section-47-4

subsection section-47-5

subsection section-47-6

Section 43A: control test

subsection section-43AZA-1

subsection section-43AZA-2

subsection section-43AZA-3

subsection section-43AZA-4

subsection section-43AZA-5

VAT representatives and security.

subsection section-48-1

subsection section-48-2

subsection section-48-1ZA

subsection section-48-3

Where any person is appointed by virtue of this section to be the VAT representative of another (“his principal”), then, subject to subsections (4) to (6) below, the VAT representative—

level section-48-3-a

level section-48-3-b

level section-48-3-c

subsection section-48-1A

subsection section-48-4

subsection section-48-1B

subsection section-48-5

subsection section-48-6

subsection section-48-2A

subsection section-48-7

subsection section-48-8

level section-48-c

subsection section-48-4A

subsection section-48-7A

subsection section-48-7B

subsection section-48-7C

subsection section-48-8A

subsection section-48-9

Power to alter eligibility for grouping

subsection section-43AA-1

subsection section-43AA-2

subsection section-43AA-3

subsection section-43AA-4

Transfers of going concerns.

subsection section-49-1

subsection section-49-2

subsection section-49-3

subsection section-49-2A

subsection section-49-4

subsection section-49-5

subsection section-49-6

Groups: applications.

subsection section-43B-1

subsection section-43B-2

subsection section-43B-3

subsection section-43B-4

subsection section-43B-5

subsection section-43B-6

Terminal markets.

subsection section-50-1

subsection section-50-2

subsection section-50-3

Groups: termination of membership.

subsection section-43C-1

subsection section-43C-2

subsection section-43C-3

subsection section-43C-4

Buildings and land.

Groups: duplication

subsection section-43D-1

subsection section-43D-2

subsection section-43D-3

subsection section-43D-4

subsection section-43D-5

Trading stamp schemes.

Tour operators.

subsection section-53-1

subsection section-53-2

subsection section-53-3

subsection section-53-4

subsection section-53-3A

Farmers etc.

subsection section-54-1

subsection section-54-2

subsection section-54-3

subsection section-54-4

subsection section-54-5

subsection section-54-6

subsection section-54-7

subsection section-54-8

Customers to account for tax on supplies of gold etc.

subsection section-55-1

subsection section-55-2

subsection section-55-3

subsection section-55-4

subsection section-55-5

subsection section-55-6

Fuel for private use.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-56-1

subsection section-56-2

subsection section-56-3

For the purposes of this section and section 57—

level section-56-3-a

level section-56-3-b

level section-56-3-c

level section-56-3-d

level section-56-3-e

subsection section-56-4

subsection section-56-5

subsection section-56-6

subsection section-56-7

subsection section-56-8

subsection section-56-9

subsection section-56-10

Determination of consideration for fuel supplied for private use.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-57-1

subsection section-57-2

TABLE A

subsection section-57-4

subsection section-57-5

subsection section-57-6

subsection section-57-7

subsection section-57-8

Margin schemes.

subsection section-50A-1

subsection section-50A-2

subsection section-50A-3

subsection section-50A-4

subsection section-50A-5

subsection section-50A-6

subsection section-50A-7

subsection section-50A-8

Margin schemes and export or removal of goods

subsection section-50B-1

subsection section-50B-2

subsection section-50B-3

subsection section-50B-4

subsection section-50B-5

subsection section-50B-6

An order under this section may, among other things—

level section-50B-6-a

level section-50B-6-b

level section-50B-6-c

level section-50B-6-d

level section-50B-6-e

level section-50B-6-f

level section-50B-6-g

level section-50B-6-h

level section-50B-6-i

subsection section-50B-7

subsection section-50B-8

subsection section-50B-9

Face-value vouchers issued before 1 January 2019

Vouchers issued on or after 1 January 2019

Postage stamps issued on or after 1 January 2019

Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud

subsection section-55A-1

subsection section-55A-2

subsection section-55A-3

subsection section-55A-4

subsection section-55A-5

subsection section-55A-6

subsection section-55A-7

subsection section-55A-8

subsection section-55A-9

subsection section-55A-9A

subsection section-55A-10

subsection section-55A-11

subsection section-55A-12

subsection section-55A-13

subsection section-55A-14

Deposit schemes: designation

subsection section-55B-1

subsection section-55B-2

subsection section-55B-3

subsection section-55B-4

Deposit schemes: value of supply

Deposit schemes: liability to account for VAT on deposit amounts

subsection section-55D-1

subsection section-55D-2

subsection section-55D-3

subsection section-55D-4

subsection section-55D-5

Importation following zero-rated free zone supply: deemed supply

subsection section-57A-1

subsection section-57A-2

subsection section-57A-3

subsection section-57A-4

For the purposes of this Act—

level section-57A-4-a

level section-57A-4-b

subsection section-57A-5

subsection section-57A-6

subsection section-57A-7

Administration, collection and enforcement

General administrative provisions

General provisions relating to the administration and collection of VAT.

International VAT arrangements

subsection section-58ZA-1

subsection section-58ZA-2

subsection section-58ZA-3

subsection section-58ZA-4

subsection section-58ZA-5

subsection section-58ZA-6

subsection section-58ZA-7

subsection section-58ZA-8

subsection section-58ZA-9

Default surcharges and other penalties and criminal offences

The default surcharge.

subsection section-59-1

subsection section-59-2

subsection section-59-1A

subsection section-59-3

subsection section-59-4

subsection section-59-5

subsection section-59-6

subsection section-59-7

subsection section-59-8

subsection section-59-9

subsection section-59-10

subsection section-59-11

VAT evasion: conduct involving dishonesty.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-60-1

subsection section-60-2

subsection section-60-3

subsection section-60-4

subsection section-60-5

subsection section-60-6

subsection section-60-7

Default surcharge: payments on account.

subsection section-59A-1

subsection section-59A-2

subsection section-59A-3

subsection section-59A-4

subsection section-59A-5

subsection section-59A-6

For the purposes of this section the aggregate value of a person’s defaults in respect of a prescribed accounting period shall be calculated as follows—

level section-59A-6-a

level section-59A-6-b

level section-59A-6-c

level section-59A-6-d

level section-59A-6-e

subsection section-59A-7

subsection section-59A-8

subsection section-59A-9

subsection section-59A-10

subsection section-59A-11

subsection section-59A-12

subsection section-59A-13

subsection section-59A-14

VAT evasion: liability of directors etc.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-61-1

subsection section-61-2

subsection section-61-3

subsection section-61-4

subsection section-61-5

subsection section-61-6

Relationship between sections 59 and 59A.

subsection section-59B-1

subsection section-59B-2

subsection section-59B-3

subsection section-59B-4

Incorrect certificates as to zero-rating etc.

subsection section-62-1

subsection section-62-2

subsection section-62-1A

subsection section-62-3

subsection section-62-1B

subsection section-62-4

subsection part-IV-crossheading-default-surcharges-and-other-penalties-and-criminal-offences_section-62-2n1

level section-62-c

Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-63-1

subsection section-63-2

subsection section-63-3

subsection section-63-4

subsection section-63-5

subsection section-63-6

subsection section-63-7

subsection section-63-8

subsection section-63-9

subsection section-63-10

subsection section-63-11

Repeated misdeclarations.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-64-1

subsection section-64-2

subsection section-64-3

subsection section-64-4

subsection section-64-5

subsection section-64-6

subsection section-64-7

Inaccuracies in section 55A statements

subsection section-65-1

Where— that person shall be liable to a penalty of £100 in respect of the statement so falling.

level section-65-1-a

level section-65-1-b

level section-65-1-c

level section-65-1-d

level section-65-1-e

level section-65-1-f

level section-65-1-g

subsection section-65-2

subsection section-65-3

subsection section-65-4

subsection section-65-5

subsection section-65-6

subsection section-65-7

Failure to submit section 55A statement

subsection section-66-1

subsection section-66-2

subsection section-66-3

subsection section-66-4

subsection section-66-5

subsection section-66-6

subsection section-66-7

subsection section-66-8

subsection section-66-9

subsection section-66-10

Failure to notify and unauthorised issue of invoices.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-67-1

subsection section-67-2

subsection section-67-3

In subsection (1) above“relevant VAT” means (subject to subsections (5) and (6) below)—

level section-67-3-a

level section-67-3-b

level section-67-3-c

level section-67-3-d

subsection section-67-4

subsection section-67-5

subsection section-67-6

subsection section-67-7

subsection section-67-8

subsection section-67-9

subsection section-67-10

subsection section-67-11

Breaches of walking possession agreements.

subsection section-68-1

subsection section-68-2

subsection section-68-3

subsection section-68-4

subsection section-68-5

Breaches of regulatory provisions.

subsection section-69-1

If any person fails to comply with a regulatory requirement, that is to say, a requirement imposed under— he shall be liable, subject to subsections (8) and (9) below and section 76(6), to a penalty equal to the prescribed rate multiplied by the number of days on which the failure continues (up to a maximum of 100) or, if it is greater, to a penalty of £50.

level section-69-1-a

level section-69-1-b

level section-69-1-c

level section-69-1-ba

level section-69-1-d

level section-69-1-e

level section-69-1-f

level section-69-1-g

level section-69-1-h

subsection section-69-2

subsection section-69-3

subsection section-69-4

subsection section-69-5

subsection section-69-6

subsection section-69-7

subsection section-69-8

subsection section-69-9

subsection section-69-10

Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.

subsection section-70-1

subsection section-70-2

subsection section-70-3

subsection section-70-4

subsection section-70-5

Breach of controlled goods agreement

Construction of sections 5960 to 70.

Offences.

subsection section-72-1

subsection section-72-2

subsection section-72-3

subsection section-72-4

subsection section-72-5

subsection section-72-6

subsection section-72-7

subsection section-72-8

subsection section-72-9

subsection section-72-10

subsection section-72-11

subsection section-72-12

subsection section-72-13

Breach of record-keeping requirements etc. in relation to transactions in gold.

subsection section-69A-1

subsection section-69A-2

subsection section-69A-3

subsection section-69A-4

subsection section-69A-5

subsection section-69A-6

subsection section-69A-7

Breach of record-keeping requirements imposed by directions

subsection section-69B-1

subsection section-69B-2

subsection section-69B-3

subsection section-69B-4

subsection section-69B-5

subsection section-69B-6

subsection section-69B-7

Transactions connected with VAT fraud

subsection section-69C-1

subsection section-69C-2

subsection section-69C-3

subsection section-69C-4

subsection section-69C-5

subsection section-69C-6

subsection section-69C-7

subsection section-69C-8

subsection section-69C-9

subsection section-69C-10

subsection section-69C-11

subsection section-69C-12

Penalties under section 69C: officers' liability

subsection section-69D-1

subsection section-69D-2

subsection section-69D-3

subsection section-69D-4

subsection section-69D-5

subsection section-69D-6

subsection section-69D-7

subsection section-69D-8

subsection section-69D-9

subsection section-69D-10

Publication of details of persons liable to penalties under section 69C

subsection section-69E-1

subsection section-69E-2

subsection section-69E-3

subsection section-69E-4

subsection section-69E-5

subsection section-69E-6

subsection section-69E-7

subsection section-69E-8

subsection section-69E-9

subsection section-69E-10

subsection section-69E-11

subsection section-69E-12

subsection section-69E-13

subsection section-69E-14

Disclosure of avoidance schemes

Assessments of VAT and other payments due

Failure to make returns etc.

subsection section-73-1

subsection section-73-2

subsection section-73-3

subsection section-73-4

subsection section-73-5

subsection section-73-6

subsection section-73-7

subsection section-73-6A

subsection section-73-8

subsection section-73-9

subsection section-73-7A

subsection section-73-10

subsection section-73-7B

Interest on VAT recovered or recoverable by assessment.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-74-1

subsection section-74-2

subsection section-74-3

subsection section-74-4

subsection section-74-5

subsection section-74-6

subsection section-74-7

Assessments in cases of acquisitions of certain goods by non-taxable persons.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-75-1

subsection section-75-2

subsection section-75-3

subsection section-75-4

Assessment of amounts due by way of penalty, interest or surchargepenalty ....

subsection section-76-1

subsection section-76-2

subsection section-76-3

In the case of the penalties, interest and surcharge penalties ... referred to in the following paragraphs, the assessment under this section shall be of an amount due in respect of the prescribed accounting period which in the paragraph concerned is referred to as “the relevant period”—

level section-76-3-a

level section-76-3-b

level section-76-3-c

level section-76-3-d

level section-76-3-e

level section-76-3-f

subsection section-76-4

subsection section-76-3A

subsection section-76-5

subsection section-76-6

subsection section-76-7

subsection section-76-8

subsection section-76-9

subsection section-76-10

Assessments: time limits and supplementary assessments.

subsection section-77-1

subsection section-77-2

subsection section-77-3

subsection section-77-2A

subsection section-77-4

subsection section-77-5

subsection section-77-6

subsection section-77-4A

subsection section-77-4B

subsection section-77-4C

Section 76: cases involving special accounting schemes

Late payment interest on amounts of VAT due

Interest, repayment supplements etc. payable by Commissioners

Interest in certain cases of official error.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-78-1

subsection section-78-2

subsection section-78-3

subsection section-78-4

subsection section-78-5

subsection section-78-6

subsection section-78-7

subsection section-78-8

subsection section-78-9

subsection section-78-10

subsection section-78-11

subsection section-78-12

Repayment supplement in respect of certain delayed payments or refunds.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-79-1

subsection section-79-2

subsection section-79-3

subsection section-79-4

subsection section-79-5

subsection section-79-6

subsection section-79-7

Assessment for interest overpayments.

Credit for, or repayment of, overstated or overpaid VAT

subsection section-80-1

subsection section-80-2

subsection section-80-1A

subsection section-80-3

subsection section-80-1B

subsection section-80-4

subsection section-80-5

subsection section-80-2A

subsection section-80-6

subsection section-80-7

subsection section-80-3A

subsection section-80-3B

subsection section-80-3C

subsection section-80-4ZA

The relevant date is— In the case of a person who has ceased to be registered under this Act, any reference in paragraphs (b) to (d) above to a prescribed accounting period includes a reference to a period that would have been a prescribed accounting period had the person continued to be registered under this Act.

level section-80-4ZA-a

level section-80-4ZA-b

level section-80-4ZA-c

level section-80-4ZA-d

level section-80-4ZA-e

subsection section-80-4ZB

subsection section-80-4A

subsection section-80-4AA

subsection section-80-4C

Interest given by way of credit and set-off of credits.

subsection section-81-1

subsection section-81-2

subsection section-81-3

subsection section-81-4

Subsection (3) above shall not apply in the case of any such amount as is mentioned in paragraph (a) of that subsection where that amount became due to the person in question—

level section-81-4-a

level section-81-4-b

level section-81-4-c

level section-81-4-d

level section-81-4-e

level section-81-4-f

level section-81-4-g

subsection section-81-3A

subsection section-81-5

subsection section-81-4A

subsection section-81-4B

Subject to subsection (4C) below, the following are the times when an insolvency procedure is to be taken, for the purposes of this section, to be applied to any person, that is to say—

level section-81-4B-a

level section-81-4B-b

level section-81-4B-c

level section-81-4B-d

level section-81-4B-e

level section-81-4B-f

subsection section-81-4C

subsection section-81-4D

Arrangements for reimbursing customers.

subsection section-80A-1

subsection section-80A-2

subsection section-80A-3

subsection section-80A-4

subsection section-80A-5

subsection section-80A-6

subsection section-80A-7

Assessments of amounts due under section 80A arrangements.

subsection section-80B-1

subsection section-80B-1A

subsection section-80B-1B

subsection section-80B-1C

subsection section-80B-1D

subsection section-80B-1E

subsection section-80B-2

subsection section-80B-3

Assessed amounts of overpayments etc deemed to be amounts of VAT

subsection section-80C-1

subsection section-80C-2

subsection section-80C-3

subsection section-80C-4

subsection section-80C-5

subsection section-80C-6

Liability for unpaid VAT of another

Joint and several liability of traders in supply chain where tax unpaid

subsection section-77A-1

subsection section-77A-2

subsection section-77A-3

subsection section-77A-4

subsection section-77A-5

subsection section-77A-6

subsection section-77A-7

subsection section-77A-8

subsection section-77A-9

subsection section-77A-9A

subsection section-77A-9B

subsection section-77A-10

Online marketplaces

Joint and several liability: sellers identified as non-compliant by the Commissioners

subsection section-77B-1

subsection section-77B-2

subsection section-77B-3

subsection section-77B-4

subsection section-77B-5

subsection section-77B-6

subsection section-77B-7

subsection section-77B-8

subsection section-77B-9

subsection section-77B-10

subsection section-77B-11

subsection section-77B-12

Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement

subsection section-77BA-1

subsection section-77BA-2

subsection section-77BA-3

subsection section-77BA-4

subsection section-77BA-5

subsection section-77BA-6

subsection section-77BA-7

subsection section-77BA-8

Joint and several liability under section 77B or 77BA: assessments

subsection section-77C-1

subsection section-77C-2

subsection section-77C-3

subsection section-77C-4

subsection section-77C-5

subsection section-77C-6

subsection section-77C-7

subsection section-77C-8

subsection section-77C-9

Joint and several liability under section 77B or 77BA: interest

Display of VAT registration numbers

subsection section-77E-1

subsection section-77E-2

subsection section-77E-3

subsection section-77E-4

subsection section-77E-5

subsection section-77E-6

subsection section-77E-7

subsection section-77E-8

subsection section-77E-9

Liability of operators of online marketplaces for VAT in cases of deemed supply

Exception from liability under section 5A

Reviews and Appeals

Meaning of “tribunal”

Appeals.

level section-83-a

subsection section-83-1

Subject to sections 83G and 84, an appeal shall lie to the tribunal with respect to any of the following matters—

level section-83-da

level section-83-fza

level section-83-fa

level section-83-1-ha

level section-83-ka

level section-83-1-na

level section-83-1-nb

level section-83-ra

level section-83-1-rb

level section-83-sa

level section-83-ta

level section-83-wa

level section-83-wb

level section-83-zza

level section-83-zz

level section-83-za

level section-83-zb

level section-83-zc

level section-83-b

subsection section-83-2

level section-83-c

level section-83-d

level section-83-e

level section-83-f

level section-83-g

level section-83-h

level section-83-j

level section-83-k

level section-83-l

level section-83-m

level section-83-n

level section-83-o

level section-83-p

level section-83-q

level section-83-r

level section-83-s

level section-83-t

level section-83-u

level section-83-v

level section-83-w

level section-83-x

level section-83-y

level section-83-z

Further provisions relating to appeals.

subsection section-84-1

subsection section-84-2

subsection section-84-3

subsection section-84-4

Subject to subsection (11) below, where— the tribunal shall not allow the appeal or, as the case may be, so much of it as relates to that determination unless it considers that the determination is one which it was unreasonable to make or which it would have been unreasonable to make if information brought to the attention of the tribunal that could not have been brought to the attention of HMRC had been available to be taken into account when the determination was made.

level section-84-4-a

level section-84-4-b

level section-84-4-c

subsection section-84-3A

subsection section-84-3B

subsection section-84-5

subsection section-84-6

subsection section-84-3C

subsection section-84-7

subsection section-84-8

subsection section-84-4ZA

subsection section-84-4A

subsection section-84-9

subsection section-84-10

subsection section-84-4B

subsection section-84-4C

subsection section-84-11

subsection section-84-4D

subsection section-84-4E

subsection section-84-4F

subsection section-84-6A

subsection section-84-6B

subsection section-84-7A

subsection section-84-7ZA

subsection section-84-7B

Offer of review

Settling appeals by agreement.

subsection section-85-1

subsection section-85-2

subsection section-85-3

subsection section-85-4

subsection section-85-5

Right to require review

Appeals to Court of Appeal.

Review by HMRC

Enforcement of registered or recorded tribunal decisions etc.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-87-1

subsection section-87-2

subsection section-87-3

subsection section-87-4

subsection section-87-5

Extensions of time

subsection section-83D-1

subsection section-83D-2

subsection section-83D-3

subsection section-83D-4

Review out of time

subsection section-83E-1

subsection section-83E-2

subsection section-83E-3

Nature of review etc

subsection section-83F-1

subsection section-83F-2

subsection section-83F-3

subsection section-83F-4

subsection section-83F-5

subsection section-83F-5A

subsection section-83F-6

subsection section-83F-7

subsection section-83F-8

subsection section-83F-9

Nature of review: penalties under Schedule 24 to FA 2021

subsection section-83FA-1

subsection section-83FA-2

subsection section-83FA-3

subsection section-83FA-4

subsection section-83FA-5

Effect of conclusions of review: penalties under Schedule 24 to FA 2021

Bringing of appeals

subsection section-83G-1

subsection section-83G-2

subsection section-83G-3

subsection section-83G-4

subsection section-83G-5

subsection section-83G-6

subsection section-83G-7

Payment of tax on determination of appeal

subsection section-85A-1

subsection section-85A-2

subsection section-85A-3

subsection section-85A-4

subsection section-85A-5

Payment of tax where there is a further appeal

subsection section-85B-1

subsection section-85B-2

subsection section-85B-3

subsection section-85B-4

subsection section-85B-5

subsection section-85B-6

subsection section-85B-7

subsection section-85B-8

Supplementary provisions

Change in rate of VATetc. and disclosure of information

Supplies spanning change of rate etc.

subsection section-88-1

subsection section-88-2

subsection section-88-3

subsection section-88-4

subsection section-88-5

subsection section-88-6

subsection section-88-7

subsection section-88-8

Adjustments of contracts on changes in VAT.

Failure of resolution under Provisional Collection of Taxes Act 1968.

subsection section-90-1

subsection section-90-2

subsection section-90-3

Disclosure of information for statistical purposes.

subsection section-91-1

subsection section-91-2

subsection section-91-3

subsection section-91-4

subsection section-91-5

Interpretative provisions

Taxation under the laws of other member States etc.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-92-1

subsection section-92-2

subsection section-92-3

subsection section-92-4

subsection section-92-5

subsection section-92-6

subsection section-92-7

Territories included in references to other member States etc.

Meaning of “business” etc.

subsection section-94-1

subsection section-94-2

subsection section-94-3

subsection section-94-4

subsection section-94-5

subsection section-94-6

Meaning of “new means of transport”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection section-95-1

subsection section-95-2

subsection section-95-3

subsection section-95-4

subsection section-95-5

Other interpretative provisions.

subsection section-96-1

In this Act— and any reference to a particular section, Part or Schedule is a reference to that section or Part of, or Schedule to, this Act.

hcontainer

“the relevant time”, in relation to any such acquisition, means—

paragraph schedule-8-part-II-chapter-1-crossheading-general-items_paragraph-1

subsection section-33D-5

paragraph schedule-8-part-II-chapter-1-crossheading-general-items_paragraph-2

subsection section-33D-6

paragraph schedule-8-part-II-chapter-1-crossheading-general-items_paragraph-3

subsection section-33D-7

paragraph schedule-8-part-II-chapter-1-crossheading-general-items_paragraph-4

subsection section-33D-8

Notes:

subsection section-96-2

subsection section-96-3

subsection section-96-4

subsection section-96-5

subsection section-96-6

subsection section-96-7

subsection section-96-8

subsection section-96-9

subsection section-96-10

subsection section-96-11

subsection section-96-10A

subsection section-96-10B

Meaning of “online marketplace” and “operator” etc

Supplementary provisions

Orders, rules and regulations.

subsection section-97-1

subsection section-97-2

subsection section-97-3

subsection section-97-4

Subject to section 53(4), subsection (3) above applies to—

level section-97-4-aa

level section-97-4-a

level section-97-4-b

level section-97-4-c

level section-97-4-ab

level section-97-4-d

level section-97-4-e

level section-97-4-ca

level section-97-4-ea

level section-97-4-eb

level section-97-4-f

level section-97-4-fa

level section-97-4-g

subsection section-97-5

subsection section-97-4A

Service of notices.

Place of supply orders: transitional provision.

subsection section-97A-1

subsection section-97A-2

subsection section-97A-3

subsection section-97A-4

subsection section-97A-5

subsection section-97A-6

Refund of VAT to Government of Northern Ireland.

Savings and transitional provisions, consequential amendments and repeals.

Commencement and extent.

Short title.

SCHEDULES

Registration in respect of taxable supplies : UK establishment

Section 3(2).

Liability to be registered

paragraph schedule-1-paragraph-1

Subject to sub-paragraphs (3) to (7) below, a person who makes taxable supplies but is not registered under this Act becomes liable to be registered under this Schedule— Where a business , or part of a business, carried on by a taxable person is transferred to another person as a going concern, the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time, then, subject to sub-paragraphs (3) to (7) below, the transferee becomes liable to be registered under this Schedule at that time if— In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made. A person does not become liable to be registered by virtue of sub-paragraph (1)(a) or (2)(a) above if the Commissioners are satisfied that the value of his taxable supplies in the period of one year beginning at the time at which, apart from this sub-paragraph, he would become liable to be registered will not exceed £88,000. In determining the value of a person’s supplies for the purposes of sub-paragraph (1)(a) or (2)(a) above, supplies made at a time when he was previously registered under this Act shall be disregarded if— A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 13(3) below, paragraph 11 of Schedule 1A... or paragraph 6(2) of Schedule 3A. A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2(5), 3 or 4 below. In determining the value of a person’s supplies for the purposes of sub-paragraph (1) or (2) above, supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied ... shall be disregarded. Where, apart from this sub-paragraph, an interest in, right over or licence to occupy any land would under sub-paragraph (7) above be disregarded for the purposes of sub-paragraph (1) or (2) above, it shall not be if it is supplied on a taxable supply which is not zero-rated. In determining the value of a person’s supplies for the purposes of sub-paragraph (1) or (2) above, supplies to which section 18B(4) (last ... supply of goods before removal from fiscal warehousing) applies and supplies treated as made by him under section 18C(3) (self-supply of services on removal of goods from warehousing) shall be disregarded. A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.

paragraph schedule-1-paragraph-2

Without prejudice to paragraph 1 above, if the Commissioners make a direction under this paragraph, the persons named in the direction shall be treated as a single taxable person carrying on the activities of a business described in the direction and that taxable person shall be liable to be registered under this Schedule with effect from the date of the direction or, if the direction so provides, from such later date as may be specified therein. The Commissioners shall not make a direction under this paragraph naming any person unless they are satisfied— A direction made under this paragraph shall be served on each of the persons named in it. Where, after a direction has been given under this paragraph specifying a description of business, it appears to the Commissioners that a person who was not named in that direction is making taxable supplies in the course of activities which should . . . be regarded as part of the activities of that business, the Commissioners may make and serve on him a supplementary direction referring to the earlier direction and the description of business specified in it and adding that person’s name to those of the persons named in the earlier direction with effect from— If, immediately before a direction (including a supplementary direction) is made under this paragraph, any person named in the direction is registered in respect of the taxable supplies made by him as mentioned in sub-paragraph (2) or (4) above, he shall cease to be liable to be so registered with effect from whichever is the later of— In relation to a business specified in a direction under this paragraph, the persons named in the direction, together with any person named in a supplementary direction relating to that business (being the persons who together are to be treated as the taxable person), are in sub-paragraphs (7) and (8) below referred to as “the constituent members”. Where a direction is made under this paragraph then, for the purposes of this Act— If it appears to the Commissioners that any person who is one of the constituent members should no longer be regarded as such for the purposes of paragraphs (d) and (e) of sub-paragraph (7) above and they give notice to that effect, he shall not have any liability by virtue of those paragraphs for anything done after the date specified in that notice and, accordingly, on that date he shall be treated as having ceased to be a member of the partnership referred to in paragraph (f) of that sub-paragraph.

paragraph schedule-1-paragraph-1A

paragraph schedule-1-paragraph-3

paragraph schedule-1-paragraph-4

Notification of liability and registration

paragraph schedule-1-paragraph-5

paragraph schedule-1-paragraph-6

paragraph schedule-1-paragraph-7

paragraph schedule-1-paragraph-8

Entitlement to be registered

Notification of end of liability or entitlement etc

Cancellation of registration

paragraph schedule-1-paragraph-13

Exemption from registration

Power to vary specified sums by order

Supplementary

Registration in respect of supplies from other member States

Liability to be registered

Notification of liability and registration

Request to be registered

Notification of matters affecting continuance of registration

Cancellation of registration

Conditions of cancellation

Power to vary specified sums by order

Supplementary

paragraph schedule-2-paragraph-9

paragraph schedule-2-paragraph-10

Registration in respect of acquisitions from other member States

Liability to be registered

Notification of liability and registration

Entitlement to be registered etc

Notification of matters affecting continuance of registration

Cancellation of registration

Conditions of cancellation

Exemption from registration

Power to vary specified sums by order

Supplementary

Matters to be treated as supply of goods or services

Section 5.

paragraph schedule-4-paragraph-1

paragraph schedule-4-paragraph-2

paragraph schedule-4-paragraph-3

paragraph schedule-4-paragraph-4

paragraph schedule-4-paragraph-5

Subject to sub-paragraph (2) below, where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, that is a supply by him of goods. Sub-paragraph (1) above does not apply where the transfer or disposal is— In sub-paragraph (2) above— For the purposes of determining the cost to the donor of acquiring or producing goods of which he has made a gift, where— the donor and his predecessor or, as the case may be, all of his predecessors shall be treated as if they were the same person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where by or under the directions of a person carrying on a business goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, that is a supply of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sub-paragraph (4) does not apply (despite paragraph 9(1)) to— Neither sub-paragraph (1) nor sub-paragraph (4) above shall require anything which a person carrying on a business does otherwise than for a consideration in relation to any goods to be treated as a supply except in a case where that person or any of his predecessors is a person who (disregarding this paragraph) has or will become entitled— In relation to any goods or anything comprised in any goods, a person is the predecessor of another for the purposes of this paragraph if— and references in this paragraph to a person’s predecessors include references to the predecessors of his predecessors through any number of transfers. Anything which is a supply of goods or services by virtue of sub-paragraph (1) or (4) above is to be treated as made in the course or furtherance of the business (if it would not otherwise be so treated); and in the case of a business carried on by an individual— The Treasury may by order substitute for the sum for the time being specified in sub-paragraph (2)(a) above such sum, not being less than £10, as they think fit.

paragraph schedule-4-paragraph-6

paragraph schedule-4-paragraph-5A

paragraph schedule-4-paragraph-7

paragraph schedule-4-paragraph-8

paragraph schedule-4-paragraph-9

Services supplied where received

Section 8.

paragraph schedule-5-paragraph-1

paragraph schedule-5-paragraph-2

paragraph schedule-5-paragraph-3

paragraph schedule-5-paragraph-4

paragraph schedule-5-paragraph-5

paragraph schedule-5-paragraph-6

paragraph schedule-5-paragraph-5A

paragraph schedule-5-paragraph-7

paragraph schedule-5-paragraph-8

paragraph schedule-5-paragraph-9

paragraph schedule-5-paragraph-7A

paragraph schedule-5-paragraph-7B

paragraph schedule-5-paragraph-10

paragraph schedule-5-paragraph-7C

Valuation: special cases

Section 19.

paragraph schedule-6-paragraph-1

Valuation of supplies of fuel for private use

Option for valuation on flat-rate basis

Interpretation

Other Provisions

paragraph schedule-6-paragraph-1A

paragraph schedule-6-paragraph-2A

paragraph schedule-6-paragraph-8A

paragraph schedule-6-paragraph-11A

paragraph schedule-6-paragraph-11B

paragraph schedule-6-paragraph-2

paragraph schedule-6-paragraph-3

paragraph schedule-6-paragraph-4

paragraph schedule-6-paragraph-5

paragraph schedule-6-paragraph-6

paragraph schedule-6-paragraph-7

paragraph schedule-6-paragraph-8

paragraph schedule-6-paragraph-9

paragraph schedule-6-paragraph-10

paragraph schedule-6-paragraph-11

paragraph schedule-6-paragraph-12

paragraph schedule-6-paragraph-13

Valuation of acquisitions from other member states: special cases

Zero-rating

Section 30.

Index to zero-rated supplies of goods and services

The Groups

Chapitre schedule-8-part-II-chapter-1

The supply of anything comprised in the general items set out below, except— (a) a supply in the course of catering; and (b) a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.

General items

Excepted items

Item No.

hcontainer

is constructed or adapted solely or mainly for the carriage of passengers, or

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-1

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-2

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-3

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-4

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-5

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-6

paragraph schedule-8-part-II-chapter-1-crossheading-excepted-items_paragraph-7

paragraph schedule-8-paragraph-4A

Items overriding the exceptions

Chapitre schedule-8-part-II-chapter-2

Chapitre schedule-8-part-II-chapter-3

Item No.

hcontainer

the Police Service of Northern Ireland Reserve;

level schedule-8-paragraph-wrapper2-a

paragraph schedule-8-part-II-chapter-5-paragraph-1n9

paragraph schedule-8-part-II-chapter-10-paragraph-1n18

paragraph schedule-8-part-II-chapter-15-paragraph-1n27

paragraph schedule-9-part-II-chapter-4-paragraph-1n7

level schedule-8-paragraph-wrapper2-b

paragraph schedule-8-part-II-chapter-5-paragraph-2

paragraph schedule-8-part-II-chapter-10-paragraph-2

paragraph schedule-8-part-II-chapter-15-paragraph-2

paragraph schedule-9-part-II-chapter-4-paragraph-2

paragraph schedule-8-part-II-chapter-5-paragraph-3

paragraph schedule-8-part-II-chapter-15-paragraph-3

paragraph schedule-8-part-II-chapter-15-paragraph-4

paragraph schedule-8-part-II-chapter-15-paragraph-5

paragraph schedule-8-part-II-chapter-15-paragraph-6

paragraph schedule-8-part-II-chapter-15-paragraph-7

paragraph schedule-8-part-II-chapter-15-paragraph-8

paragraph schedule-8-part-II-chapter-15-paragraph-9

paragraph schedule-8-part-II-chapter-15-paragraph-10

paragraph schedule-8-part-II-chapter-3-paragraph-7

Notes

Chapitre schedule-8-part-II-chapter-4

Chapitre schedule-8-part-II-chapter-5

Item No.

hcontainer

“agreement” includes any arrangement or understanding (whether or not legally enforceable); “emolument” means any emolument (within the meaning of the Income Tax Acts) the amount of which falls or may fall, in accordance with the agreement under which it is payable, to be determined or varied wholly or partly by reference– to the profits from some or all of the activities of the body paying the emolument; or to the level of that body’s gross income from some or all of its activities; “employees”, in relation to a person, includes retired employees of that person; “grant” includes an assignment or surrender; “officer”, in relation to a body, includes– a director of a body corporate; and any committee member or trustee concerned in the general control and management of the administration of the body; “shadow officer”, in relation to a body, means a person in accordance with whose directions or instructions the members or officers of the body are accustomed to act; “sports land”, in relation to any body, means any land used or held for use for or in connection with the provision by that body of facilities for use for or in connection with sport or physical recreation, or both; “sports supply” means a supply which, if made by an eligible body, would fall within Item 2 or 3. For the purposes of this Group any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010 (connected persons).

paragraph schedule-8-part-II-chapter-7-paragraph-1

paragraph schedule-8-part-II-chapter-11-paragraph-1

paragraph schedule-8-part-II-chapter-7-paragraph-2

paragraph schedule-8-part-II-chapter-5-paragraph-4

Notes:

“Grant” includes an assignment or surrender. A building is designed as a dwelling or a number of dwellings where in relation to each dwelling the following conditions are satisfied— The construction of, or conversion of a non-residential building to, a building designed as a dwelling or a number of dwellings includes the construction of, or conversion of a non-residential building to, a garage provided that— Use for a relevant residential purpose means use as— except use as a hospital, prison or similar institution or an hotel, inn or similar establishment. Where a number of buildings are— then each of those buildings, to the extent that they would not be so regarded but for this Note, are to be treated as intended for use solely for a relevant residential purpose. Use for a relevant charitable purpose means use by a charity in either or both the following ways, namely— For the purposes of item 1(b), and for the purposes of these Notes so far as having effect for the purposes of item 1(b), a building or part of a building is “non-residential” if— For the purposes of item 3, and for the purposes of these Notes so far as having effect for the purposes of item 3, a building or part of a building is “non-residential” if— References to a non-residential building or a non-residential part of a building do not include a reference to a garage occupied together with a dwelling. The conversion, other than to a building designed for a relevant residential purpose, of a non-residential part of a building which already contains a residential part is not included within items 1(b) or 3 unless the result of that conversion is to create an additional dwelling or dwellings. Where, a service falling within the description in items 2 or 3 is supplied in part in relation to the construction or conversion of a building and in part for other purposes, an apportionment may be made to determine the extent to which the supply is to be treated as falling within items 2 or 3. Where all or part of a building is intended for use solely for a relevant residential purpose or a relevant charitable purpose— Where the major interest referred to in item 1 is a tenancy or lease— The reference in item 2(b) of this Group to the construction of a civil engineering work does not include a reference to the conversion, reconstruction, alteration or enlargement of a work. For the purpose of this Group, the construction of a building does not include— Note 16(c) above shall not apply where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and— A building only ceases to be an existing building when: A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission. Item 2 and Item 3 do not include the supply of services described in paragraph 1(1) or 5(4) of Schedule 4. In item 3 “relevant housing association” means– “Building materials”, in relation to any description of building, means goods of a description ordinarily incorporated by builders in a building of that description, (or its site), but does not include— For the purposes of Note (22) above the incorporation of goods in a building includes their installation as fittings. Section 30(3) does not apply to goods forming part of a description of supply in this Group.

Chapitre schedule-8-part-II-chapter-6

Item No.

paragraph schedule-8-part-II-chapter-6-paragraph-3

Notes:

Chapitre schedule-8-part-II-chapter-7

Chapitre schedule-8-part-II-chapter-8

paragraph schedule-8-part-II-chapter-8-paragraph-1

paragraph schedule-8-part-II-chapter-8-paragraph-2A

paragraph schedule-8-part-II-chapter-8-paragraph-2B

paragraph schedule-8-part-II-chapter-8-paragraph-6ZA

paragraph schedule-8-part-II-chapter-8-paragraph-6ZB

paragraph schedule-8-part-II-chapter-8-paragraph-6A

Notes:

In this Group— The condition is that the aircraft— In Note (A1)(b)— In items 1 and 2 the supply of a qualifying ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following— being services wholly performed in the United Kingdom. Items 1, 2 , 2A, 2B and 3 include the letting on hire of the goods specified in the items. Items 2A and 2B do not include the supply of parts and equipment to a Government department or any part of the Scottish Administration unless— Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating— “Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea. “Vehicle” has the same meaning as in the Management Act. Item 4 does not include the transport of passengers-— For the purposes of Note (4A) any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010. In Note (4A)(b) “motor vehicle” means a mechanically propelled vehicle intended or adapted for use on the roads. Item 4(a) includes the transport of passengers in a vehicle— “Universal service provider” means a person who provides a universal postal service (within the meaning of Part 3 of the Postal Services Act 2011), or part of such a service, in the United Kingdom. Item 6 does not include the letting on hire of goods. In Item 6— “Customs and excise airport” has the same meaning as in the Management Act. An international journey is a journey starting in the United Kingdom and ending outside the United Kingdom or vice versa. In Item 6ZB “railway vehicle” has the same meaning as in Item 6. “Air navigation services” has the same meaning as in the Civil Aviation Act 1982 . Except for the purposes of item 11, paragraph (a) of item 6, item 6A,. item 9 and paragraph (a) of item 10 only include supplies of services where the ships or aircraft referred to in those paragraphs are qualifying ships or, as the case may be, aircraft.. “Designated travel service” has the same meaning as in the Value Added Tax (Tour Operators) Order 1987. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapitre schedule-8-part-II-chapter-9

Chapitre schedule-8-part-II-chapter-10

Item No.

hcontainer

“VAT provisions” means the provisions of—

paragraph schedule-8-part-II-chapter-12-paragraph-1n21

paragraph schedule-8-part-II-chapter-16-paragraph-1n29

paragraph schedule-9-part-II-chapter-3-paragraph-1n5

paragraph schedule-9-part-II-chapter-8-paragraph-1

paragraph schedule-8-part-II-chapter-12-paragraph-2

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise, for domestic or their personal use, of—

level schedule-8-part-II-chapter-12-paragraph-2-a

level schedule-8-part-II-chapter-12-paragraph-2-b

level schedule-8-part-II-chapter-12-paragraph-2-c

level schedule-8-paragraph-2-d

level schedule-8-paragraph-2-e

level schedule-8-paragraph-2-f

level schedule-8-paragraph-2-g

level schedule-8-paragraph-2-h

level schedule-8-paragraph-2-i

paragraph schedule-8-part-II-chapter-16-paragraph-2

paragraph schedule-9-part-II-chapter-3-paragraph-2

paragraph schedule-9-part-II-chapter-8-paragraph-2

paragraph schedule-8-part-II-chapter-12-paragraph-3

paragraph schedule-8-part-II-chapter-16-paragraph-3

paragraph schedule-8-part-II-chapter-12-paragraph-4

paragraph schedule-8-part-II-chapter-12-paragraph-5

paragraph schedule-8-part-II-chapter-12-paragraph-6

paragraph schedule-8-part-II-chapter-12-paragraph-7

paragraph schedule-8-part-II-chapter-12-paragraph-8

paragraph schedule-8-part-II-chapter-12-paragraph-9

paragraph schedule-8-part-II-chapter-12-paragraph-10

paragraph schedule-8-part-II-chapter-12-paragraph-11

paragraph schedule-8-part-II-chapter-12-paragraph-12

paragraph schedule-8-part-II-chapter-12-paragraph-13

paragraph schedule-8-paragraph-14

paragraph schedule-8-paragraph-15

paragraph schedule-8-paragraph-16

paragraph schedule-8-paragraph-17

paragraph schedule-8-paragraph-18

paragraph schedule-8-paragraph-19

paragraph schedule-8-paragraph-20

Notes:

Chapitre schedule-8-part-II-chapter-11

Chapitre schedule-8-part-II-chapter-12

Item No.

paragraph schedule-8-part-II-chapter-12-paragraph-1A

hcontainer

“designated scheme” has the meaning given by paragraph 3(4);

level schedule-8-part-II-chapter-2-paragraph-2-c

paragraph schedule-8-part-II-chapter-14-paragraph-1n25

paragraph schedule-8-part-II-chapter-14-paragraph-2

paragraph schedule-8-part-II-chapter-12-paragraph-2A

paragraph schedule-8-part-II-chapter-12-paragraph-2B

paragraph schedule-8-part-II-chapter-12-paragraph-14

paragraph schedule-8-part-II-chapter-12-paragraph-15

paragraph schedule-8-part-II-chapter-12-paragraph-16

paragraph schedule-8-part-II-chapter-12-paragraph-17

paragraph schedule-8-part-II-chapter-12-paragraph-18

paragraph schedule-8-part-II-chapter-12-paragraph-19

paragraph schedule-8-part-II-chapter-12-paragraph-20

Notes:

Section 30(3) does not apply to goods forming part of a description of supply in item 1 ..., nor to other goods forming part of a description of supply in this Group, except where those other goods are ... imported ... by a disabled person for domestic or his personal use, or by a charity for making available to disabled persons, by sale or otherwise, for domestic or their personal use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In item 1, “qualifying goods” means any goods designed or adapted for use in connection with any medical or surgical treatment except— In item 1 “appropriate practitioner” means— In item 1 “registered pharmacist” means a person who is— In item 1 “relevant provision” means— Any person who is chronically sick or disabled is “disabled” for the purposes of this Group. Item 2 shall not include hearing aids (except hearing aids designed for the auditory training of deaf children), dentures, spectacles and contact lenses but shall be deemed to include— The supplies described in items 1 ... and , 2 and 2A include supplies of services of letting on hire of the goods respectively comprised in those items. In item 1 the reference to personal use does not include any use which is, or involves, a use by or in relation to an individual while that individual, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care— Subject to Notes (5C) and (5D), in item 2 the reference to domestic or personal use does not include any use which is, or involves, a use by or in relation to a disabled person while that person, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care— Note (5B) does not apply for the purpose of determining whether any of the following supplies falls within item 2, that is to say— Note (5B) applies for the purpose of determining whether a supply of goods by a person not mentioned in any of paragraphs (a) to (g) of Note (5H) falls within item 2 only if those goods are— Subject to Note (5F), item 2 does not include— A supply to a disabled person of an invalid wheelchair or invalid carriage is excluded from item 2 by Note (5E) only if— In Notes (4), (5C) and (5F), the references to an invalid wheelchair and to an invalid carriage do not include references to any mechanically propelled vehicle which is intended or adapted for use on roads. The persons referred to in Notes (5C) to (5F) are— In Notes (5A), (5B) and (5H), “relevant institution” means any institution (whether a hospital, nursing home or other institution) which provides care or medical or surgical treatment and is either— and in this Note the references to the provisions of any enactment or Northern Ireland legislation include references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom. For the purposes of item 11 “residential accommodation” means— provided as a residence (whether on a permanent or temporary basis or both) for disabled persons, but does not include an inn, hotel, boarding house or similar establishment or accommodation in any such type of establishment. In this Group “washroom” means a room that contains a lavatory or washbasin (or both) but does not contain a bath or a shower or cooking, sleeping or laundry facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For the purposes of Notes (5N) to (5S), the supply of a motor vehicle is a “relevant supply” if it is a supply of goods (which is made in the United Kingdom). In the case of a relevant supply of a motor vehicle to a disabled person (“the new supply”), items 2(f) and 2A do not apply if, in the period of 3 years ending with the day on which the motor vehicle is made available to the disabled person— If a relevant supply of a motor vehicle is made to a disabled person and— the reckonable zero-rated supply or (as the case may be) reckonable zero-rated importation ... is treated for the purposes of Note (5N) as not having been made if either of the conditions in Note (5P) is met. The conditions mentioned in Note (5O) are that— In the case of a relevant supply of a motor vehicle to a disabled person, items 2(f) and 2A cannot apply unless the supplier— In the case of a relevant supply of a motor vehicle to a disabled person, items 2(f) and 2A cannot apply unless, before the supply is made, the person making the supply has been given a certificate in the required form which— The information that may be required under Note (5Q)(a) includes— (and the matters that may be required under Note (5R)(b) include any information that may be required for the purposes of Note (5Q)). In Notes (5N) to (5S)— In items 2A and 2B references to design, or adaptation, of a motor vehicle to enable a person (or a person of any description) to travel in it are to be read as including a reference to design or, as the case may be, adaptation of the motor vehicle to enable the person (or persons of that description) to drive it. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In item 15— Where in item 3 or 4 the goods are adapted in accordance with that item prior to their supply to the disabled person or the charity, an apportionment shall be made to determine the supply of services which falls within item 3 or 4. In item 19 or 20, a specified person or control centre is a person or centre who or which—

Chapitre schedule-8-part-II-chapter-13

Chapitre schedule-8-part-II-chapter-14

Chapitre schedule-8-part-II-chapter-15

paragraph schedule-8-part-II-chapter-15-paragraph-1

paragraph schedule-8-part-II-chapter-15-paragraph-1A

hcontainer

paragraph schedule-8-part-II-chapter-15-paragraph-8A

paragraph schedule-8-part-II-chapter-15-paragraph-8B

paragraph schedule-8-part-II-chapter-15-paragraph-8C

Notes:

Chapitre schedule-8-part-II-chapter-16

Item No.

hcontainer

The supply by one free zone business (“A”) to another free zone business (“B”) of—

level schedule-8-part-II-chapter-22-paragraph-1-a

paragraph schedule-9-part-II-chapter-2-paragraph-1n3

paragraph schedule-9-part-II-chapter-10-paragraph-1n18

paragraph schedule-9-part-II-chapter-2-paragraph-2

paragraph schedule-9-part-II-chapter-10-paragraph-2

level schedule-8-part-II-chapter-22-paragraph-1-b

paragraph schedule-9-part-II-chapter-2-paragraph-3

paragraph schedule-9-part-II-chapter-10-paragraph-3

paragraph schedule-9-part-II-chapter-2-paragraph-4

Notes:

Chapitre schedule-8-part-II-chapter-17

Chapitre schedule-8-part-II-chapter-18

Chapitre schedule-8-part-II-chapter-19

Chapitre schedule-8-part-II-chapter-20

ONLINE MARKETPLACES (DEEMED SUPPLY)

FREE ZONES

INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027

Item No

paragraph schedule-8-part-II-chapter-23-paragraph-1

paragraph schedule-8-part-II-chapter-23-paragraph-2n1

Meaning of “energy-saving materials”

Meaning of “residential accommodation”

Meaning of “relevant supplies”

Installation of heat pumps

Meaning of “use for a relevant charitable purpose”

Exemptions

Sections 8 and 31.

Index to exempt supplies of goods and services

The Groups

Chapitre schedule-9-part-II-chapter-1

Item No.

Notes:

“Grant” includes an assignment or surrender and the supply made by the person to whom an interest is surrendered when there is a reverse surrender. A “reverse surrender” is one in which the person to whom the interest is surrendered is paid by the person by whom the interest is being surrendered to accept the surrender. A building shall be taken to be completed when an architect issues a certificate of practical completion in relation to it or it is first fully occupied, whichever happens first; and a civil engineering work shall be taken to be completed when an engineer issues a certificate of completion in relation to it or it is first fully used, whichever happens first. Notes (2) to (10) and (12) to Group 5 of Schedule 8 apply in relation to this Group as they apply in relation to that Group. A building or civil engineering work is new if it was completed less than three years before the grant. Subject to Note (6), the grant of the fee simple in a building or work completed before 1st April 1989 is not excluded from this Group by paragraph (a)(ii) or (iv). Note (5) does not apply where the grant is the first grant of the fee simple made on or after 1st April 1989 and the building was not fully occupied, or the work not fully used, before that date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where a grant of an interest in, right over or licence to occupy land includes a valuable right to take game or fish, an apportionment shall be made to determine the supply falling outside this Group by virtue of paragraph (c). “Similar establishment” includes premises in which there is provided furnished sleeping accommodation, whether with or without the provision of board or facilities for the preparation of food, which are used by or held out as being suitable for use by visitors or travellers. “Houseboat” includes a houseboat within the meaning of Group 9 of Schedule 8. Paragraph (e) includes— Paragraph (e) does not include a grant in respect of a building or part which is not a new building of— “Holiday accommodation” includes any accommodation in a building, hut (including a beach hut or chalet), caravan, houseboat or tent which is advertised or held out as holiday accommodation or as suitable for holiday or leisure use, but excludes any accommodation within paragraph (d). A seasonal pitch for a caravan is— In this Note and in Note (14)— “Mooring” includes anchoring or berthing. In paragraph (ka)— For the purposes of Note (15A), use by a person with the permission of the person (or any of the persons) to whom the grant of facilities is made counts as use by the person (or persons) to whom that grant is made. A grant of facilities for the self storage of goods does not fall within paragraph (ka) if— In Notes (15A) and (15C) “relevant structure” means the whole or part of— In Note (15C)(a)(i) “relevant capital item” means a capital item which— Paragraph (m) shall not apply where the grant of the facilities is for— Paragraph (ma) does not apply to a grant of facilities which provides for the exclusive use, by the person to whom the grant is made, of a whole building, a whole floor, a separate room or a clearly defined area, unless the person making the grant or a person connected with that person provides or makes available (directly or indirectly) services related to hairdressing for use by the person to whom the grant is made. For the purposes of Note (17)— For the purposes of Notes (15C) and (17) any question whether a person is connected with any other person is to be determined in accordance with section 1122 of the Corporation Tax Act 2010 (connected person).

Chapitre schedule-9-part-II-chapter-2

Chapitre schedule-9-part-II-chapter-3

Item No

hcontainer d25e49015

hcontainer

“relevant day” means—

paragraph schedule-9-part-II-chapter-5-paragraph-1n9

level

paragraph schedule-9-part-II-chapter-5-paragraph-2

level

paragraph schedule-9-part-II-chapter-5-paragraph-3

paragraph schedule-9-part-II-chapter-5-paragraph-4

paragraph schedule-9-part-II-chapter-5-paragraph-5

paragraph schedule-9-part-II-chapter-5-paragraph-6

The issue, transfer or receipt of, or any dealing with, any security or secondary security being—

level schedule-9-part-II-chapter-5-paragraph-6-a

level schedule-9-part-II-chapter-5-paragraph-6-b

level schedule-9-paragraph-6-c

level schedule-9-paragraph-6-d

level schedule-9-paragraph-6-e

paragraph schedule-9-part-II-chapter-5-paragraph-7

paragraph schedule-9-part-II-chapter-5-paragraph-8

paragraph schedule-9-part-II-chapter-5-paragraph-9

The management of—

level schedule-9-paragraph-9-a

level schedule-9-paragraph-9-aa

level schedule-9-paragraph-9-b

level schedule-9-paragraph-9-c

level schedule-9-paragraph-9-d

level schedule-9-paragraph-9-e

level schedule-9-paragraph-9-f

level schedule-9-paragraph-9-g

level schedule-9-paragraph-9-h

level schedule-9-paragraph-9-i

level schedule-9-paragraph-9-j

level schedule-9-paragraph-9-k

Notes:

Chapitre schedule-9-part-II-chapter-4

Item No.

paragraph schedule-9-part-II-chapter-4-paragraph-1A

Notes:

Chapitre schedule-9-part-II-chapter-5

Item No.

paragraph schedule-9-part-II-chapter-5-paragraph-2A

paragraph schedule-9-part-II-chapter-5-paragraph-5A

paragraph schedule-9-part-II-chapter-5-paragraph-10

Notes:

Item 1 does not include anything included in item 6. Item 1 does not include a supply of services which is preparatory to the carrying out of a transaction falling within that item. This Group does not include the supply of a coin or a banknote as a collectors’ piece or as an investment article. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Item 2 includes the supply of credit by a person, in connection with a supply of goods or services by him, for which a separate charge is made and disclosed to the recipient of the supply of goods or services. This Group includes any supply by a person carrying on a credit card, charge card or similar payment card operation made in connection with that operation to a person who accepts the card used in the operation when presented to him in payment for goods or services. For the purposes of item 5 “intermediary services” consist of bringing together, with a view to the provision of financial services— together with (in the case of financial services falling within item 1, 2, 3 or 4) the performance of work preparatory to the conclusion of contracts for the provision of those financial services, but do not include the supply of any market research, product design, advertising, promotional or similar services or the collection, collation and provision of information in connection with such activities. For the purposes of item 5 a person is “acting in an intermediary capacity” wherever he is acting as an intermediary, or one of the intermediaries, between— ... For the purposes of notes 5 and 5A “financial services” means the carrying out of any transaction falling within item 1, 2, 3, 4 or 6. For the purposes of this Group— A collective investment scheme, or sub-fund, that is not for the time being marketed in the United Kingdom is to be treated as not falling within item 9(c) to (f) if— For the purposes of Note (6), a pension fund is funded indirectly where contributions are made by a third party on behalf of a pension member. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapitre schedule-9-part-II-chapter-6

Item No.

paragraph schedule-9-part-II-chapter-6-paragraph-5A

paragraph schedule-9-part-II-chapter-6-paragraph-5B

paragraph schedule-9-part-II-chapter-6-paragraph-5C

Notes:

Chapitre schedule-9-part-II-chapter-7

Item No.

paragraph schedule-9-part-II-chapter-7-paragraph-2A

paragraph schedule-9-part-II-chapter-7-paragraph-10

paragraph schedule-9-part-II-chapter-7-paragraph-11

Notes:

Item 1 does not include the letting on hire of goods except where the letting is in connection with a supply of other services comprised in the item. Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services made by a person who is not registered or enrolled in any of the registers or rolls specified in those paragraphs where the services are wholly performed or directly supervised by a person who is so registered or enrolled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed or directly supervised by a person who is so registered. Item 3 does not include the letting on hire of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In item 9 “public body” means— In item 9 “welfare services” means services which are directly connected with— and, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated. Item 9 does not include the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction. In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas. Here “Act” means— an Act of Parliament; an Act of the Scottish Parliament; an Act of the Northern Ireland Assembly; an Order in Council under Schedule 1 to the Northern Ireland Act 1974 ; a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 ; an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 ; an Act of the Parliament of Northern Ireland.

Chapitre schedule-9-part-II-chapter-8

Chapitre schedule-9-part-II-chapter-9

Item No.

Note:

Chapitre schedule-9-part-II-chapter-10

Chapitre schedule-9-part-II-chapter-11

Chapitre schedule-9-part-II-chapter-12

Item No.

paragraph schedule-9-part-II-chapter-12-paragraph-3

Notes:

Chapitre schedule-9-part-II-chapter-13

Chapitre schedule-9-part-II-chapter-14

Item No.

Notes:

Subject to Note (2) below, in relation to any supply of goods by the relevant supplier, the goods used for that supply are— In relation to a supply by any person consisting in or arising from the grant of a major interest in land (“the relevant supply”)— Subject to Notes (7) to (10) below, non-deductible input tax is input tax to which Note (4) or (5) below applies. This Note applies to input tax which (disregarding this Group and regulation 106 of the Value Added Tax Regulations 1995 (de minimis rule)) is not, and will not become, attributable to supplies to which section 26(2) applies. This Note applies to input tax if— The provisions mentioned in Note (5) above are— For the purposes of this Group the input tax of a person shall be deemed to include any VAT which— Subject to Note (9) below, the input tax that is taken to be non-deductible input tax shall include any VAT which— Non-deductible input tax does not include any VAT that has arisen or will arise on a supply to, ... or importation by, any person of any goods used for a supply of goods (“the relevant supply”) if— has been or will be refunded under section 33, 33A, 33B, 33C, 39 or 41. Input tax arising on a supply... or importation of goods shall be disregarded for the purposes of determining whether the conditions in Item No. 1(a) and (b) are satisfied if, at a time after that supply... or importation but before the supply by the relevant supplier, a supply of the goods or of anything in which they are comprised is treated under or by virtue of any provision of this Act as having been made by the relevant supplier or any predecessor of his to himself. In relation to any goods or anything comprised in any goods, a person is a predecessor of another (“the putative successor”) only if Note (12) or (13) below applies to him in relation to those goods or that thing; and references in this Group to a person’s predecessors include references to the predecessors of his predecessors through any number of transfers and events such as are mentioned in Notes (12) and (13). This Note applies to a person in relation to any goods or thing if— This Note applies to a person in relation to any goods or thing if— References in Note (13) above to a person's being or becoming or ceasing to be a member of a group or the representative member of a group are references to its falling to be so treated for the purposes of section 43. In Notes (11) to (13) above the references to anything comprised in other goods shall be taken, in relation to any supply consisting in or arising from the grant of a major interest in land, to include anything the supply... or importation of which is, by virtue of Note (2) above, taken to be a supply... or importation of goods used for making the supply so consisting or arising. Notes (1) and (1A) to Group 1 shall apply for the purposes of this Group as they apply for the purposes of that Group.

Chapitre schedule-9-part-II-chapter-15

Item No.

paragraph schedule-9-part-II-chapter-15-paragraph-2

paragraph schedule-9-part-II-chapter-15-paragraph-3

Notes:

Chapitre schedule-9-part-II-chapter-16

Exceptions

Item No. 1 The provision of education by a private school, other than— the provision of the teaching of English as a foreign language, the provision of education in a nursery class, or the provision of a higher education course. 2 The provision of vocational training by a private school. 3 The provision of board and lodging which is closely related to a supply of a description falling within item 1 or 2. Notes: A “private school” means an institution which is either— a school— at which full-time education is provided for pupils of compulsory school age or, in Scotland, school age (whether or not such education is also provided for pupils under or over that age), where fees or other consideration are payable for that provision of full-time education, and which is not a nursery school, or an institution— which is wholly or mainly concerned with providing education suitable to the requirements of persons over compulsory school age (or, in Scotland, school age) but under 19, at which full-time education is provided for such persons, where the provision of full-time education falling within sub-paragraph (ii) is wholly or mainly provision in respect of which fees or other consideration are payable, and which is not an independent training or learning provider. In Note (1)(b) an “independent training or learning provider” means an institution— at which education or training is provided for persons over compulsory school age (or, in Scotland, school age) but under 19 under a contract with a relevant contracting authority, and where the consideration for the provision falling within paragraph (a) is payable by the relevant contracting authority under that contract. For the purposes of Note (2), a “relevant contracting authority” means the Secretary of State, Medr (Commission for Tertiary Education and Research), the Department for the Economy in Northern Ireland or Skills Development Scotland. For the purposes of items 1 and 2, the provision of education or vocational training at a private school by any eligible body other than a private school is to be treated as provision by a private school if— the eligible body and that private school are connected within the meaning of section 1122 of the Corporation Tax Act 2010 (connected persons), or the provision by the eligible body is a result of arrangements the main purpose, or one of the main purposes, of which is to secure that the provision is an exempt supply. For the purposes of Note (4)— “arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable), and an “eligible body” has the meaning given by Note (1) to Group 6. For the purposes of item 1— a “nursery class” means a class that is composed wholly (or almost wholly) of children who— are under compulsory school age or, in Scotland, school age, and would not be expected to attain that age while in that class, and a “higher education course”— in relation to England and Wales, has the meaning given by section 83(1) of the Higher Education and Research Act 2017; in relation to Scotland, means a course of any description mentioned in section 5(3) of the Further and Higher Education (Scotland) Act 2005; in relation to Northern Ireland, means a course of any description mentioned in paragraph 1 of Schedule 1 to the Further Education (Northern Ireland) Order 1997 (S.I. 1997/1772 (N.I. 15)). For the purposes of item 2 “vocational training” has the meaning given by Note (3) to Group 6. In these Notes, “compulsory school age”, “pupil”, “school” and “school age” have the meanings given by the Education Act 1996, the Education (Scotland) Act 1980 and the Education and Libraries (Northern Ireland) Order 1986 (S.I. 1986/594 (N.I. 3)) in relation to England and Wales, Scotland and Northern Ireland respectively.

BUILDINGS AND LAND

Section 51

THE OPTION TO TAX LAND

Introduction

The option to tax

Exclusions from effect of option to tax

Dwellings designed or adapted, and intended for use, as dwelling etc

Conversion of buildings for use as dwelling etc

Charities

Residential caravans

Residential houseboats

Relevant housing associations

Grant to individual for construction of dwelling

Anti-avoidance

Developers of exempt land

Meaning of grants made by a developer

Meaning of “development financier”

Meaning of “exempt land”: basic definition

Meaning of “exempt land”: the building occupation conditions

Meaning of “exempt land”: eligible purposes

Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999

Scope of the option, its duration, notification etc

Scope of the option

The day from which the option has effect

Requirement to notify the option

Real estate elections: elections to opt to tax land subsequently acquired

Real estate elections: supplementary

paragraph schedule-10-paragraph-22

This paragraph applies if, at any time (“the relevant time”), a person (E) makes a real estate election under paragraph 21. An option to tax exercised in relation to any building or part of any building before the relevant time by— is treated for the purposes of this Part of this Schedule as if it had been revoked from the relevant time if, at that time, neither E nor any relevant group member has a relevant interest in that building. An option to tax exercised in relation to any land (otherwise than by reference to any building or part of a building) before the relevant time by— is treated for the purposes of this Part of this Schedule as if it had been revoked in accordance with sub-paragraph (4) from the relevant time if, at that time, neither E nor any relevant group member has a relevant interest in that land, or E or any relevant group member has a relevant interest in only some of it. The option is treated for the purposes of this Part of this Schedule as if it had been revoked in relation to— as the case may be. Sub-paragraphs (2) and (3) are subject to paragraph 26 (anti-avoidance). An option to tax (“the original option”) exercised in relation to any land (otherwise than by reference to any building or part of a building) before the relevant time by— may, in circumstances specified in a public notice, be converted by E into separate options to tax if, at the relevant time, E or any relevant group member has a relevant interest in the land or any part of it. The original option is converted into separate options to tax different parcels of land comprised in that land or part. Those separate options to tax are treated for the purposes of this Part of this Schedule— But— The notification of the election given by E must identify— In this paragraph— In this paragraph “relevant group member” and “relevant interest”, have the meaning given by paragraph 21. In this paragraph any reference to a real estate election under paragraph 21 does not include an election which is made under sub-paragraph (11) of that paragraph.

Revocation of option: the “cooling off” period

Revocation of option: lapse of 6 years since having a relevant interest

Revocation of option: lapse of more than 20 years since option had effect

Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance

Exclusion of new building from effect of an option

Pre-option exempt grants: requirement for prior permission before exercise of option to tax

Paragraph 28: application for prior permission

Paragraph 28: purported exercise where prior permission not obtained

Supplementary provisions

Timing of grant and supplies

Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses

Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule

Other definitions etc

Residential and charitable buildings: change of use etc

Election to waive exemption

paragraph schedule-10-paragraph-2

paragraph schedule-10-paragraph-3

paragraph schedule-10-paragraph-4

RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC

Introductory

Disposal of interest or change of use following relevant zero-rated supply

Charge to VAT

Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses

Definitions

GENERAL

Developers of certain non-residential buildings etc.

paragraph schedule-10-paragraph-5

paragraph schedule-10-paragraph-6

paragraph schedule-10-paragraph-7

General

Administration, collection and enforcement

Section 58.

General

Accounting for VAT... and payment of VAT

paragraph schedule-11-paragraph-2

Regulations under this paragraph may require the keeping of accounts , the making of returns and the submission of information in such form and manner as may be specified in the regulations ... or by the Commissioners in accordance with the regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be— of statements containing such particulars of supplies to which section 55A(6) applies in which the taxable persons are concerned, and of the persons concerned in those supplies, as may be so specified. Regulations under this paragraph may make provision for requiring— to give to the Commissioners such notification of that fact at such time and in such form and manner as may be specified in the regulations or by the Commissioners in accordance with the regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under this paragraph may make provision— The provision that may be made by regulations made by virtue of sub-paragraph (5A) includes— Subsection (3) of section 97 (orders subject to Commons approval) applies to a statutory instrument containing any regulations made by virtue of sub-paragraph (5A) which amend an enactment as it applies to an order within subsection (4) of that section. For the purposes of sub-paragraph (5A)— For the purposes of sub-paragraphs (5A) to (5D) “means of transport” means— but only if the ship, aircraft or vehicle is intended for the transport of persons or goods. The Treasury may by order vary sub-paragraph (5E) by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified there. Regulations under this paragraph may make special provision for such taxable supplies by retailers of any goods or of any description of goods or of services or any description of services as may be determined by or under the regulations and, in particular— Regulations under this paragraph may make provision whereby, in such cases and subject to such conditions as may be determined by or under the regulations, VAT in respect of a supply may be accounted for and paid by reference to the time when consideration for the supply is received; and any such regulations may make such modifications of the provisions of this Act (including in particular, but without prejudice to the generality of the power, the provisions as to the time when, and the circumstances in which, credit for input tax is to be allowed) as appear to the Commissioners necessary or expedient. Regulations under this paragraph may make provision whereby, in such cases and subject to such conditions as may be determined by or under the regulations— may be accounted for and paid, and any question as to the inclusion of any duty or agricultural levy in the value of the supply ... determined, by reference to the duty point or by reference to such later time as the Commissioners may allow. In this sub-paragraph “dutiable goods” and “duty point” have the same meanings as in section 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under this paragraph may make provision— Regulations under this paragraph may make different provision for different circumstances and may provide for different dates as the commencement of prescribed accounting periods applicable to different persons. Regulations under this paragraph may include incidental, supplemental, consequential, saving, transitional or transitory provision. The provisions made by regulations under this paragraph for cases where goods are treated as supplied by a taxable person by virtue of paragraph 7 of Schedule 4 may require VAT chargeable on the supply to be accounted for and paid, and particulars thereof to be provided, by such other person and in such manner as may be specified by the regulations. Where, at the end of a prescribed accounting period, the amount of VAT due from any person or the amount of any VAT credit would be less than £1, that amount shall be treated as nil.

Electronic communication and storage of VAT invoices etc

VAT invoices

Self-billed invoices

Power to require security and production of evidence

Recovery of VAT, etc

Duty to keep records

paragraph schedule-11-paragraph-6

Every taxable person shall keep such records as the Commissioners may by regulations require .... Regulations under sub-paragraph (1) above may make different provision for different cases and may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice. The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may specify in writing (and different periods may be specified for different cases). The duty under this paragraph to preserve records may be discharged— subject to any conditions or exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs. In relation to a relevant taxable person, a duty under this paragraph to preserve records relating to a relevant taxable supply must be discharged by at least preserving the information contained in the records electronically. A relevant taxable person must make available to the Commissioners electronically on request any records preserved in accordance with sub-paragraph (4A). In sub-paragraph (4A) “relevant taxable supply” means a supply of goods where— In sub-paragraphs (4A) and (4B) “relevant taxable person” means a person who is a taxable person and who— The Commissioners may by regulations make further provision about the form in which, and means by which, records are to be kept and preserved. Regulations under sub-paragraph (5) may— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under sub-paragraph (5) requiring records to be kept or preserved in electronic form may (among other things) make provision— Regulations under sub-paragraph (5) requiring records to be kept or preserved in electronic form may—

paragraph schedule-11-paragraph-6A

Furnishing of information and production of documents

Power to take samples

Power to require opening of machines on which relevant machine games are played

Entry and search of premises and persons

Order for access to recorded information etc.

Procedure where documents etc. are removed

paragraph schedule-11-paragraph-12

paragraph schedule-11-paragraph-13

Evidence by certificate, etc

Constitution and procedure of tribunals

Section 61.

Establishment of tribunals

The President

Sittings of tribunals

Composition of tribunals

Membership of tribunals

Exemption from jury service

Rules of procedure

paragraph schedule-12-paragraph-9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

level schedule-12-paragraph-9-a

level schedule-12-paragraph-9-b

level schedule-12-paragraph-9-c

level schedule-12-paragraph-9-d

level schedule-12-paragraph-9-e

level schedule-12-paragraph-9-f

level schedule-12-paragraph-9-g

level schedule-12-paragraph-9-h

level schedule-12-paragraph-9-j

paragraph schedule-12-paragraph-10

Transitional provisions and savings

Section 100.

General provisions

paragraph schedule-13-crossheading-general-provisions_paragraph-1

part schedule-13-part

General provisions

paragraph schedule-13-part-crossheading-general-provisions_paragraph-1

Validity of subordinate legislation

Provisions related to the introduction of VAT

Supply in accordance with pre-21.4.75 arrangements

President, chairmen etc of tribunals

Overseas suppliers accounting through their customers

Supplies of fuel and power for domestic or charity use

Fuel and power for domestic or charity use

Item No.

Notes:

Zero-rated supplies of goods and services

Bad debt relief

Supplies during construction of buildings and works

Offences and Penalties

Importation of goods

Assessments

Set-off of credits

VAT tribunals

Isle of Man

Validity of subordinate legislation

Provisions related to the introduction of VAT

Supply in accordance with pre-21.4.75 arrangements

President, chairmen etc of tribunals

Overseas suppliers accounting through their customers

Supplies of fuel and power for domestic or charity use

Consequential amendments

Diplomatic Privileges Act 1964 c. 81

Diplomatic Privileges Act 1964 c.81

Commonwealth Secretariat Act 1966 c.10

Commonwealth Secretariat Act 1966 c. 10

Consular Relations Act 1968 c. 18

Consular Relations Act 1968 c.18

International Organisations Act 1968 c.48

International Organisations Act 1968 c. 48

Diplomatic and other Privileges Act 1971 c. 64

Diplomatic and other Privileges Act 1971 c.64

Customs and Excise Management Act 1979 c.2

Customs and Excise Management Act 1979 c. 2

Isle of Man Act 1979 c. 58

Isle of Man Act 1979 c.58

Insolvency Act 1986 c.45

Insolvency Act 1986 c. 45

Bankruptcy (Scotland) Act 1985 c. 66

Bankruptcy (Scotland) Act 1985 c.66

Income and Corporation Taxes Act 1988 c.1

Income and Corporation Taxes Act 1988 c. 1

Capital Allowances Act 1990 c. 1

Capital Allowances Act 1990 c.1

Tribunals and Inquiries Act 1992 c.53

Tribunals and Inquiries Act 1992 c. 53

Finance Act 1994 c. 9

Finance Act 1994 c.9

Vehicle Excise and Registration Act 1994 c.22

Vehicle Excise and Registration Act 1994 c. 22

Repeals

Acts of Parliament

Chapter Short title Extent of repeal 1979 c. 2. Customs and Excise Management Act 1979 Sections 100B and 100C. 1983 c. 55. Value Added Tax Act 1983 The whole Act. 1984 c. 24. Dentists Act 1984 In Schedule 5, paragraph 16. 1984 c. 43. Finance Act 1984 Sections 10 to 13. Schedule 6. 1984 c. 51. Inheritance Tax Act 1984 In Schedule 8, paragraph 24. 1984 c. 60. Police and Criminal Evidence Act 1984 In Schedule 6, paragraph 41. 1985 c. 54. Finance Act 1985 Sections 11 to 33. Schedules 6, 7 and 8. In Schedule 26, paragraph 14. 1986 c. 41. Finance Act 1986 Sections 9 to 15. Schedule 6. 1987 c. 16. Finance Act 1987 Sections 11 to 19. Schedule 2. 1987 c. 18. Debtors (Scotland) Act 1987 In Schedule 4, paragraph 4. 1988 c. 39. Finance Act 1988 Sections 13 to 22. 1988 c. 54. Road Traffic (Consequential Provisions) Act 1988 In Schedule 3, paragraph 32. 1989 c. 26. Finance Act 1989 Sections 18 to 26. Schedule 3. 1989 c. 40. Companies Act 1989 In Schedule 18, paragraph 27. 1989 c. 44. Opticians Act 1989 Section 37(3). 1990 c. 11. Planning (Consequential Provisions) Act 1990 In Schedule 2, paragraph 61. 1990 c. 19. National Health Service and Community Care Act 1990 Section 61(4). In Schedule 8, paragraph 9. 1990 c. 29. Finance Act 1990 Sections 10 to 16. 1990 c. 41. Courts and Legal Services Act 1990 In Schedule 10, paragraph 52. 1990 c. 42. Broadcasting Act 1990 In Schedule 20, paragraph 37. 1991 c. 21. Disability Living Allowance and Disability Working Allowance Act 1991 In Schedule 2, paragraph 13. 1991 c. 31. Finance Act 1991 Sections 13 to 18. 1992 c. 12. Taxation of Chargeable Gains Act 1992 In Schedule 10, paragraph 6. 1992 c. 20. Finance Act 1992 Sections 6 and 7. 1992 c. 48. Finance (No.2) Act 1992 Sections 14(1) and (3) to (6). Sections 15 to 17. Schedule 3, Parts I and II. 1992 c. 52. Trade Union and Labour Relations (Consolidation) Act 1992 In Schedule 2, paragraph 32. 1992 c. 53. Tribunals and Inquiries Act 1992 In Schedule 3, paragraph 17. 1993 c. 8. Judicial Pensions and Retirement Act 1993 In Schedule 6, paragraph 35. In Schedule 8, paragraph 16. 1993 c. 34. Finance Act 1993 Sections 42 to 50. Schedule 2. 1994 c. 9 Finance Act 1994 Section 7(1) and (2). In section 18(3) the words from “and for” to the end. Sections 45 and 47. 1994 c. 22 Vehicle Excise and Registration Act 1994 In Schedule 3, paragraph 21.

Acts of Parliament

Chapter Short title Extent of repeal 1979 c.2. Customs and Excise Management Act 1979 Sections 100B and 100C. 1983 c.55. Value Added Tax Act 1983 The whole Act. 1984 c.24. Dentists Act 1984 In Schedule 5, paragraph 16. 1984 c.43. Finance Act 1984 Sections 10 to 13. Schedule 6. 1984 c.51. Inheritance Tax Act 1984 In Schedule 8, paragraph 24. 1984 c.60. Police and Criminal Evidence Act 1984 In Schedule 6, paragraph 41. 1985 c.54. Finance Act 1985 Sections 11 to 33. Schedules 6, 7 and 8. In Schedule 26, paragraph 14. 1986 c.41. Finance Act 1986 Sections 9 to 15. Schedule 6. 1987 c.16. Finance Act 1987 Sections 11 to 19. Schedule 2. 1987 c.18. Debtors (Scotland) Act 1987 In Schedule 4, paragraph 4. 1988 c.39. Finance Act 1988 Sections 13 to 22. 1988 c.54. Road Traffic (Consequential Provisions) Act 1988 In Schedule 3, paragraph 32. 1989 c.26. Finance Act 1989 Sections 18 to 26. Schedule 3. 1989 c.40. Companies Act 1989 In Schedule 18, paragraph 27. 1989 c.44. Opticians Act 1989 Section 37(3). 1990 c.11. Planning (Consequential Provisions) Act 1990 In Schedule 2, paragraph 61. 1990 c.19. National Health Service and Community Care Act 1990 Section 61(4). In Schedule 8, paragraph 9. 1990 c.29. Finance Act 1990 Sections 10 to 16. 1990 c.41. Courts and Legal Services Act 1990 In Schedule 10, paragraph 52. 1990 c.42. Broadcasting Act 1990 In Schedule 20, paragraph 37. 1991 c.21. Disability Living Allowance and Disability Working Allowance Act 1991 In Schedule 2, paragraph 13. 1991 c.31. Finance Act 1991 Sections 13 to 18. 1992 c.12. Taxation of Chargeable Gains Act 1992 In Schedule 10, paragraph 6. 1992 c.20. Finance Act 1992 Sections 6 and 7. 1992 c.48. Finance (No.2) Act 1992 Sections 14(1) and (3) to (6). Sections 15 to 17. Schedule 3, Parts I and II. 1992 c.52. Trade Union and Labour Relations (Consolidation) Act 1992 In Schedule 2, paragraph 32. 1992 c.53. Tribunals and Inquiries Act 1992 In Schedule 3, paragraph 17. 1993 c.8. Judicial Pensions and Retirement Act 1993 In Schedule 6, paragraph 35. In Schedule 8, paragraph 16. 1993 c.34. Finance Act 1993 Sections 42 to 50. Schedule 2. 1994 c.9 Finance Act 1994 Section 7(1) and (2). In section 18(3) the words from “and for” to the end. Sections 45 and 47. 1994 c.22 Vehicle Excise and Registration Act 1994 In Schedule 3, paragraph 21.

Statutory Instruments

Chapter Short title Extent of repeal S.I.1980/440 Value Added Tax (Fuel and Power) Order 1980 The whole Order. S.I.1983/1717 Value Added Tax (Charities Etc.) Order 1983 The whole Order. S.I.1984/489 Value Added Tax (Handicapped Persons) Order 1984 The whole Order. S.I.1984/631 Value Added Tax (Lifeboats) Order 1984 The whole Order. S.I.1984/766 Value Added Tax (Charities Etc.) Order 1984 The whole Order. S.I.1984/767 Value Added Tax (Marine etc. Insurance) Order 1984 The whole Order. S.I.1984/959 Value Added Tax (Handicapped Persons) (No.2) Order 1984 The whole Order. S.I.1984/1784 Value Added Tax (Optical Appliances) Order 1984 The whole Order. S.I.1985/18 Value Added Tax (Protected Buildings) Order 1985 The whole Order. S.I.1985/431 Value Added Tax (Charities Etc.) Order 1985 The whole Order. S.I.1985/432 Value Added Tax (Finance) Order 1985 The whole Order. S.I.1985/799 Value Added Tax (Hiring of Goods) Order 1985 The whole Order. S.I.1985/919 Value Added Tax (Handicapped Persons) Order 1985 Article 3. S.I.1985/1900 Value Added Tax (Welfare) Order 1985 The whole Order. S.I.1986/530 Value Added Tax (Handicapped Persons and Charities) Order 1986 The whole Order. S.I.1987/437 Value Added Tax (Charities) Order 1987 The whole Order. S.I.1987/517 Value Added Tax (Betting, Gaming and Lotteries) Order 1987 The whole Order. S.I.1987/518 Value Added Tax (International Services) Order 1987 The whole Order. S.I.1987/1072 Value Added Tax (Construction of Buildings) (No.2) Order 1987 Article 2. S.I.1987/860 Value Added Tax (Finance) Order 1987 The whole Order. S.I.1987/1259 Value Added Tax (Education) Order 1987 The whole Order. S.I.1987/1806 Value Added Tax (Tour Operators) Order 1987 Article 11. S.I.1988/507 Value Added Tax (Confectionery) Order 1988 The whole Order. S.I.1988/1282 Value Added Tax (Training) Order 1988 The whole Order. S.I.1989/267 Value Added Tax (Education) Order 1989 The whole Order. S.I.1989/470 Value Added Tax (Fund-Raising Events and Charities) Order 1989 The whole Order. S.I.1989/2272 Value Added Tax (Finance, Health and Welfare) Order 1989 The whole Order. S.I.1990/682 Value Added Tax (Increase of Registration Limits) Order 1990 The whole Order. S.I.1990/750 Value Added Tax (Charities) Order 1990 The whole Order. S.I.1990/752 Value Added Tax (Transport) Order 1990 The whole Order. S.I.1990/2037 Value Added Tax (Insurance) Order 1990 The whole Order. S.I.1990/2129 Value Added Tax (Charities) (No.2) Order 1990 The whole Order. S.I.1990/2553 Value Added Tax (Construction of Dwellings and Land) Order 1990 The whole Order. S.I.1991/737 Value Added Tax (Charities) Order 1991 The whole Order. S.I.1991/738 Value Added Tax (Increase of Registration Limits) Order 1991 The whole Order. S.I.1991/2534 Value Added Tax (Piped Gas) (Metrication) Order 1991 The whole Order. S.I.1991/2569 Value Added Tax (Buildings and Land) Order 1991 The whole Order. S.I.1992/628 Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 The whole Order. S.I.1992/629 Value Added Tax (Increase of Registration Limits) Order 1992 The whole Order. S.I.1992/733 Value Added Tax (Increase for Consideration for Fuel) Order 1992 The whole Order. S.I.1992/3065 Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 The whole Order. S.I.1992/3126 Value Added Tax (Transport) Order 1992 The whole Order. S.I.1992/3127 Value Added Tax (Means of Transport) Order 1992 The whole Order. S.I.1992/3131 Value Added Tax (Tax Free Shops) Order 1992 The whole Order. S.I.1992/3223 Value Added Tax (International Services and Transport) Order 1992 The whole Order. S.I.1993/765 Value Added Tax (Increase for Consideration for Fuel) Order 1993 The whole Order. S.I.1993/766 Value Added Tax (Increase of Registration Limits) Order 1993 The whole Order. S.I.1993/767 Value Added Tax (Protective Boots and Helmets) Order 1993 The whole Order. S.I.1993/1124 Value Added Tax (Education) (No.2) Order 1993 The whole Order. S.I.1993/2214 Finance Act 1993 (Appointed Day) Order 1993 The whole Order. S.I.1993/2328 Value Added Tax (Reverse Charge) Order 1993 The whole Order. S.I.1993/2498 Value Added Tax (Beverages) Order 1993 The whole Order. S.I.1993/2498 Value Added Tax (Beverages) Order 1983 The whole Order. S.I.1993/2952 Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 The whole Order. S.I.1993/2953 Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 The whole Order. S.I.1994/686 Value Added Tax (Tax Free Shops) Order 1994 The whole Order. S.I.1994/687 Value Added Tax (Sport, Physical Education and Fund-Raising Events) 1994 The whole Order. S.I.1994/1188 Value Added Tax (Education) Order 1994 The whole Order.

TABLE OF DERIVATIONS

Acts of Parliament

Subordinate legislation

S.I.1983/1717 = The Value Added Tax (Charities Etc.) Order 1983 S.I.1984/489 = The Value Added Tax (Handicapped Persons) Order 1984 S.I.1984/631 = The Value Added Tax (Lifeboats) Order 1984 S.I.1984/766 = The Value Added Tax (Charities Etc.) Order 1984 S.I.1984/767 = The Value Added Tax (Marine etc. Insurance) Order 1984 S.I.1984/959 = The Value Added Tax (Handicapped Persons) (No.2) Order 1984 S.I.1985/18 = The Value Added Tax (Protected Buildings) Order 1985 S.I.1985/431 = The Value Added Tax (Charities Etc.) Order 1985 S.I.1985/432 = The Value Added Tax (Finance) Order 1985 S.I.1985/799 = The Value Added Tax (Hiring of Goods) Order 1985 S.I. 1985/919 = The Value Added Tax (Handicapped Persons) Order 1985 S.I.1985/1900 = The Value Added Tax (Welfare) Order 1985 S.I.1986/530 = The Value Added Tax (Handicapped Persons and Charities) Order 1986 S.I.1987/437 = The Value Added Tax (Charities) Order 1987 S.I.1987/517 = The Value Added Tax (Betting, Gaming and Lotteries) Order 1987 S.I. 1987/860 = The Value Added Tax (Finance) Order 1987 S.I.1987/1806 = The Value Added Tax (Tour Operators) Order 1987 S.I.1987/1427 = Value Added Tax (Cash Accounting) Regulations 1987 S.I.1988/507 = The Value Added Tax (Confectionary) Regulations 1988 S.I.1989/470 = The Value Added Tax (Fund-Raising Events and Charities) Order 1989 S.I.1989/2272 = The Value Added Tax (Finance, Health and Welfare) Order 1989 S.I.1990/750 = The Value Added Tax (Charities) Order 1990 S.I.1990/752 = The Value Added Tax (Transport) Order 1990 S.I.1990/2037 = The Value Added Tax (Insurance) Order 1990 S.I.1990/2129 = The Value Added Tax (Charities) (No.2) Order 1990 S.I.1990/2553 = The Value Added Tax (Construction of Dwellings and Land) Order 1990 S.I.1991/737 = The Value Added Tax (Charities) Order 1991 S.I.1991/2534 = The Value Added Tax (Piped Gas) (Metrication) Order 1991 S.I.1991/2569 = The Value Added Tax (Buildings and Land) Order 1991 S.I.1991/2727 = Free Zone Regulations 1991 S.I.1992/628 = The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 S.I.1992/3065 = The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 S.I.1992/3095 = Customs and Excise (Single Market etc.) Regulations 1992 S.I.1992/3126 = The Value Added Tax (Transport) Order 1992 S.I.1992/3127 = The Value Added Tax (Means of Transport) Order 1992 S.I.1992/3128 = The Value Added Tax (Reverse Charge) Order 1992 S.I.1992/3131 = The Value Added Tax (Tax Free Shops) Order 1992 S.I.1992/3223 = The Value Added Tax (International Services and Transport) Order 1992 S.I.1993/765 = The Value Added Tax (Increase for Consideration for Fuel) Order 1993 S.I.1993/766 = The Value Added Tax (Increase of Registration Limits) Order 1993 S.I.1993/767 = The Value Added Tax (Protective Boots and Helmets) Order 1993 S.I.1993/2328 = The Value Added Tax (Reverse Charge) Order 1993 S.I.1993/2498 = The Value Added Tax (Beverages) Order 1993 S.I.1993/2952 = Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 S.I.1993/2953 = Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 S.I.1994/686 = Value Added Tax (Tax Free Shops) Order 1994 S.I.1994/687 = Value Added Tax (Sport, Physical Education and Fund-raising Events) Order 1994 S.I.1994/1188 = Value Added Tax (Education) Order 1994 Provision Derivation 1(1) 1983 s.1; amended 1992(2) Sch.3 para.2. (2) 1983 s.2(3). (3) 1983 s.2A(4); added 1992(2) Sch.3 para.3. (4) 1983 s.2B(1); added 1992(2) Sch.3 para.3. 2 1983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2). 3 1983 s.2C; added 1992(2) Sch.3 para.3. 4 1983 s.2(1), (2). 5 1983 s.3; amended 1992(2) Sch.3 para.4. 6(1) to (3) 1983 s.4 (4) to (6) 1983 s.5(1) to (3) (7), (8) 1983 s.5(3A), (3B); added 1992(2) Sch.3 para.6(1). (9) to (13) 1983 s.5(4) to (8). (14) 1983 s.5(9); amended 1993 s.45(2). (15) 1983 s.5(10); amended 1992(2) Sch.3 para.6(3). 7(1), (2) 1983 s.6(1), (2); 1987 s.12(2); 1992(2) Sch.3 para.7(1), (2); 1993 s.44(3). (3) to (7) 1983 s.6(2A), (2B), (2C), (2D), (3); 1992(2) Sch.3 para.7(3). (8) 1983 s.6(4); 1992(2) Sch.3 para.7(4). (9) 1983 s.6(4A); 1992(2) Sch.3 para.7(5). (10) 1983 s.6(5). (11) 1983 s.6(6); 1992(2) Sch.3 para.7(6). 8(1) to (5) 1983 s.7(1) to (5); 1987 Sch.2 para.1. (6) 1983 s.7(6); 1992(2) Sch.3 para.8. 9 1983 s.8. 10 1983 s.2A(1) to (3); added 1992(2) Sch.3 para.3. 11 1983 s.8A; added 1992(2) Sch.3 para.10. 12 1983 s.8B; added 1992(2) Sch.3 para.10. 13 1983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b). 14 1983 s.8D; added 1993 s.44. 15 1983 s.2B(2) to (4); added 1992(2) Sch.3 para.3. 16(1) 1983 s.24(1); substituted 1992(2) Sch.3 para.25. (2) 1983 s.24(2). 17(1) 1983 s.24(1); substituted 1992(2) Sch.3 para.25. (2) CEMA s.100C(1); 1984 Sch.4 Pt.I; S.I.1991/2727. (3) CEMA s.100B; 1984 Sch.4 Pt.I; S.I.1991/2727. (4) CEMA s.100C(3), (4); 1984 Sch.4 Pt.I; S.I.1991/2727. 18 1983 s.35; substituted 1992(2) Sch.3 para.35. 19 1983 s.10; amended 1992(2) Sch.3 para.12. 20 1983 s.10A; added 1992(2) Sch.3 para.13. 21(1), (2) 1983 s.11(1), (2); amended 1992(2) Sch.3 para.14. (3) 1983 s.11(2A); added 1992(2) Sch.3 para.14. 22 1983 s.12. 23 1983 s.13. 24(1), (2) 1983 s.14(3); amended and para.(aa) added 1992(2) Sch.3 para.15(2). (3) 1983 s.14(3A); added 1990 s.12(2); amended 1992(2) Sch.3 para.15(3). (4) 1983 s.14(3B); added 1991 s.14. (5) 1983 s.14(4); amended 1992(2) Sch.3 para.15(4). (6) 1983 s.14(9); amended 1992(2) Sch.3 para.15(5), (6). (7) 1983 s.14(11); added 1990 s.12(3). 25(1), (2) 1983 s.14(1), (2); amended 1992(2) Sch.3 para.15(1). (3) to (6) 1983 s.14(5) to (8). (7) 1983 s.14(10); amended 1992(2) Sch.3 para.15(5), (6). 26(1) to (3) 1983 s.15(1) to (3); substituted 1987 s.12(1); subs.(3)(d) added 1989 s.26; amended and subs.(2)(ba) added 1992(2) Sch.3 para.16. (4) 1983 s.15(4) 27 1983 s.26; amended 1992(2) Sch.3 para.27. 28 1983 s.38C; added 1992 s.6. 29 1988 s.22. 30(1), (2) 1983 s.16(1), (2). (3) 1983 s.16(3); amended 1992(2) Sch.3 para.17(1). (4) 1983 s.16(4). (5) 1983 s.16(5). (6) 1983 s.16(6); amended 1986 s.12(1); 1992(2) Sch.3 para.17(2). (7) 1983 s.16(6A); added 1990 s.13. (8), (9) 1983 s.16(7), (8); amended 1992(2) Sch.3 para.17(3). (10) 1983 s.16(9); amended 1986 s.12(2). 31 1983 s.17; amended 1992(2) Sch.3 para.18. 32 1983 s.18; amended 1992(2) Sch.3 para.19. 33(1), (2) 1983 s.20(1), (2); amended 1992(2) Sch.3 para.21. (3) 1983 s.20(3); para.(j) substituted Broadcasting Act 1990 c. 42 Sch.20 para.37. (4) 1983 s.20(4). (5) 1983 s.20(4A); added Broadcasting Act 1990 c. 42 Sch.20 para.37. (6) 1983 s.20(5). 34 1983 s.36; amended 1992(2) Sch.3 para.36. 35(1), (2) 1983 s.21(1), (2); substituted 1989 Sch.3 para.5; amended 1992(2) Sch.3 para.23(1). (3) 1983 s.21(2A); added 1992(2) Sch.3 para.23(2). 36 1990 s.11; amended 1991 s.15; 1993 s.48. 37(1) 1983 s.19(1); amended 1992(2) Sch.3 para.20(1). (2) 1983 s.19(1A); added 1986 s.13; amended 1992(2) Sch.3 para.20(2). (3), (4) 1983 s.19(2); amended 1992(2) Sch.3 para.20(3), (4). 38 1983 s.25; amended 1992(2) Sch.3 para.26. 39 1983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24. 40 1983 s.20A; added 1992(2) Sch.3 para.22. 41(1), (2) 1983 s.27(1), (2). (3), (4) 1983 s.27(2A), (2B); added 1984 s.11; amended 1992(2) Sch.3 para.28. (5) 1983 s.27(3). (6) 1983 s.27(4); amended National Health Service and Community Care Act 1990 (c. 19) Sch.8 para.9; Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. (7) 1983 s.27(5); added National Health Service and Community Care Act 1990 (c. 19) s.61(4). (8) 1983 s.27(6); added Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. 42 1983 s.28; amended 1990 s.10(8). 43(1) 1983 s.29(1); amended 1992(2) Sch.3 para.29. (2) 1983 s.29(2) (3) 1983 s.29(3), (3A); added 1991 s.16. (4) to (8) 1983 s.29(4) to (8); amended Companies Consolidation (Consequential Provisions) Act 1985 (c. 9) Sch.2; Companies Act 1989 (c. 40) Sch.18 para.27. 44(1), (2), (3) Section 29A added 1987 s.15; s.29A(1), (2) amended 1990 s.14(2); 1992(2) Sch.3 para.30(1), (2). (4) 1983 s.29A(3A); added 1990 s.14(3). (5) to (10) 1983 s.29A(4) to (9); amended 1992(2) Sch.3 para.30(3). 45 1983 s.30; amended 1992(2) Sch.3 para.31. 46(1) to (4) 1983 s.31(1) to (4); amended 1992(2) Sch.3 para.32(1). (5) 1983 s.31(5); added 1985 s.31. (6) 1983 s.31(6); added 1992(2) Sch.3 para.32(2). 47(1) 1983 s.32(2); substituted 1992(2) Sch.3 para.33. (2), (3) 1983 s.32(3), (4). 48 1983 s.32A; added 1992(2) Sch.3 para.34. 49 1983 s.33. 50 1983 s.34. 51 1983 s.35A; added 1989 Sch.3 para.6. 52 1983 s.37; substituted 1992(2) Sch.3 para.37. 53 1983 s.37A; added 1987 s.16. 54 1983 s.37B; added 1992(2) s.16. 55 1983 s.37C; added 1993 s.45. 56(1), (2) 1986 s.9(1), (2). (3)(a) 1986 s.9(3)(a). (b) 1986 s.9(3)(aa); added 1992(2) Sch.3 para.94. (c) to (e) 1986 s.9(3)(b) to (d). (4) 1986 s.9(4). (5) 1986 s.9(5); amended 1992(2) Sch.3 para.94. (6) to (10) 1986 s.9(6) to (10); amended Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.32. 57(1) 1986 Sch.6 para.1. (2), (3) 1986 Sch.6 para.2; Table A substituted S.I.1993/765; amended S.I.1993/2952. (4) 1986 Sch.6 para.4; amended 1993 s.43(3). (5) 1986 Sch.6 para.5(1); amended 1993 s.43(2)(a), (b). (6) 1986 Sch.6 para.5(2). (7) 1986 Sch.6 para.6(1); amended 1993 s.43(2)(c). (8) 1986 Sch.6 para.6(2); amended 1993 s.43(2)(d). 58 1983 s.38; amended 1992(2) Sch.3 para.38. 59(1) 1985 s.19(1). (2) 1985 s.19(2)(a), (c); amended 1993 Sch.2 para.5(1). (3) 1985 s.19(3); amended 1993 Sch.2 para.5(2). (4) 1985 s.19(4); substituted 1993 Sch.2 para.6(1). (5) 1985 s.19(5); amended 1993 Sch.2 para.6(2),7. (6) 1985 s.19(5A); added 1993 Sch.2 para.6(3). (7) to (10) 1985 s.19(6) to (9). (11) 1993 Sch.2 para.5(3),7(2), (4). 60(1) 1985 s.13(1); amended 1993 Sch.2 para.3(2)(a). (2)(a) 1985 s.13(2)(ba); added 1992(2) Sch.3 para.77(1)(b). (b) 1985 s.13(2)(a). (c) 1985 s.13(2)(b); amended 1992(2) Sch.3 para.77(1)(a). (d) 1985 s.13(2)(d); added 1990 s.11(12). (e) 1985 s.13(2)(c). (3) 1985 s.13(3). (4) to (6) 1985 s.13(5) to (7). (7) 1985 s.27(1). 61(1) to (5) 1986 s.14(1) to (5). (6) 1986 s.14(8). 62 1985 s.13A; added 1989 s.23. 63(1) 1985 s.14(1); amended 1992 s.7(1). (2) 1985 s.14(2); substituted 1988 s.16(2); amended 1993 Sch.2 para.1. (3) 1985 s.14(4); amended 1988 s.16(3); 1994 s.45. (4) to (6) 1985 s.14(4A), (4B), (4C); added 1993 Sch.2 para.1(2). (7) 1985 s.14(5); amended 1988 s.16(4). (8), (9) 1985 s.14(5A), (5B); added 1988 s.16(5); amended 1992(2) Sch.3 para.78; 1993 Sch.2 para.1(3); 1994 s.45. (10), (11) 1985 s.14(6), (7). 64 1985 s.14A; added 1988 s.17. (1) 1985 s.14A(1); amended 1993 Sch.2 para.2(1). (2), (3) 1985 s.14A(2), (3); substituted 1993 Sch.2 para.2(2). (4) 1985 s.14A(4); amended 1993 Sch.2 para.2(3). (5) 1985 s.14A(5). (6) 1985 s.14A(6); amended 1993 Sch.2 para.2(4). (7) 1985 s.14A(7). 65 1985 s.14B; added 1992(2) Sch.3 para.79. 66 1985 s.17A(1) to (8), (10); added 1992(2) Sch.3 para.82. 67(1) 1985 s.15(1)(a), (aa), (b); amended 1988 s.18(1); 1992(2) Sch.3 para.80(1). (2) 1985 s.15(2). (3) 1985 s.15(3); amended 1988 s.18(2); 1992(2) Sch.3 para.80(2). (4) 1985 s.15(3A); added 1988 s.18(3); amended 1992(2) Sch.3 para.80(3). (5), (6) 1985 s.15(3B), (3C); added 1992(2) Sch.3 para.80(4). (7) 1985 s.15(3D); added 1992(2) s.16(5). (8) to (11) 1985 s.15(4) to (7). 68 1985 s.16. 69(1) 1985 s.17(1); amended 1988 s.19(1)(b). (a) 1985 s.17(1)(a); amended 1988 s.19(1)(a); 1992(2) Sch.3 para.81(a). (b) 1985 s.17(1)(aa); added 1992(2) Sch.3 para.81(b). (c), (d), 1985 s.17(1)(b), (c). (e), (f) 1985 s.17(1)(d), (e); added 1986 s.15(1). (2) 1985 s.17(2). (3) 1985 s.17(3); amended 1988 s.19(2). (4) 1985 s.17(4)(a), (c) to (e). (5) to (9) 1985 s.17(5) to (7), (9), (10). (10) — 70 1985 s.15A; added 1993 Sch.2 para.3(1). 71 1985 s.33(2), (3). 72(1) 1983 s.39(1); amended 1985 s.12(2). (2) 1983 s.39(1A); added 1985 s.12(3); para.(ba) added 1992(2) Sch.3 para.39(1)(b); amended 1990 s.11(11)(a); 1992(2) Sch.3 para.39(1)(a). (3) 1983 s.39(2); amended 1985 s.12(2), (4). (4) to (7) 1983 s.39(2A), (2B), (2C), (2D); added 1985 s.12(5); amended 1992(2) Sch.3 para.39(2). (8) 1983 s.39(3); amended 1985 s.12(2). (9) 1983 s.39(3A); added 1985 s.12(6). (10) 1983 s.39(4); amended 1992(2) Sch.3 para.39(3). (11) 1983 s.39(5). (12) 1983 s.39(9); 1985 s.33(5)(a). (13) 1985 s.33(5)(a); amended 1992(2) Sch.3 para.86. 73(1) 1983 Sch.7 para.4(1). (2), (3) 1983 Sch.7 para.4(2), (2A); substituted 1988 s.15(2); amended 1990 s.15(1); 1992(2) Sch.3 para.66(1). (4), (5) 1983 Sch.7 para.4(3), (4); Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11). (6) 1983 Sch.7 para.4(5); amended 1988 s.15(3); 1992(2) Sch.3 para.66(2). (7) 1983 Sch.7 para.4(6); amended 1985 Sch.7 para.1(2); 1992(2) Sch.3 para.66(3). (8) 1983 Sch.7 para.4(6A); added 1985 Sch.7 para.1(3). (9), (10) 1983 Sch.7 para.4(9), (10); amended 1988 s.15(4); Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11). 74(1) 1985 s.18(1); amended 1988 s.14(8)(b); 1990 s.16(2); 1992(2) Sch.3 para.83; 1993 Sch.2 para.4(1). (2) 1985 s.18(3); amended 1990 s.16(3); 1993 Sch.2 para.4(1). (3) 1985 s.18(3A); added 1993 Sch.2 para.4(2), (3). (4) to (7) 1985 s.18(6), (7), (8)(a), (b), (9); amended 1990 s.16(5). (8) 1993 Sch.2 para.4(3). 75 1983 Sch.7 para.4A; added 1992(2) Sch.3 para.67; amended Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11). 76(1) 1985 s.21(1); amended 1988 s.19(3); 1992(2) Sch.3 para.84(1). (2) 1985 s.21(1A); added 1988 s.19(3);. (3) to (5) 1985 s.21(2) to (4). (6) 1985 s.21(4A); added 1992(2) Sch.3 para.84(2). (7) to (10) 1985 s.21(5) to (8); amended 1992(2) Sch.3 para.84(3), (4); Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11). 77 1985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85. 78 1983 s.38A; added 1991 s.17 (1) to (8) 1983 s.38A(1) to (8). (9) 1983 s.38A(8A); added 1992(2) s.15(2). (10) to (12) 1983 s.38A(9) to (11). (13) 1983 s.38A(12); 1992(2) s.15(4). 79(1) to (3) 1985 s.20(1) to (3); substituted 1988 s.20; 1994 s.46. (4) 1985 s.20(3A); added 1992(2) s.15(1). (5) to (7) 1985 s.20(4), (5), (7); substituted 1988 s.20. 80 1989 s.24; S.I.1989/2271. 81(1), (2) 1983 s.38B; added 1991 s.17. (3) to (5) 1988 s.21; amended 1994 s.45. 82(1) 1983 s.40(1), Sch.8 para.1; 1985 s.30(1). (2) 1983 s.40; 1994 s.7(1) (3), (4) 1985 Sch.8 para.6. 83(a) 1983 s.40(1)(a). (b) 1983 s.40(1)(b); amended 1992(2) Sch.3 para.40(a). (c) 1983 s.40(1)(c). (d) 1983 s.40(1)(fa); added 1992(2) Sch.3 para.40(c). (e) 1983 s.40(1)(d); substituted 1987 Sch.2 para.4. (f) 1983 s.40(1)(g). (g) 1983 s.40(1)(e). (h) 1983 s.40(1)(f); amended 1990 s.11(11)(b). (j) 1983 s.40(1)(da); added 1992(2) Sch.3 para.40(b). (k) 1983 s.40(1)(h). (l) 1983 s.40(1)(n); amended 1992(2) Sch.3 para.40(f). (m) 1983 s.40(1)(hza); added 1992(2) s.16(2). (n) 1983 s.40(1)(o); added 1985 s.24(1); amended 1992(2) Sch.3 para.40(g). (o) 1986 s.14(6). (p) 1983 s.40(1)(m); amended 1992(2) Sch.3 para.40(e). (q), (r) 1983 s.40(1)(p), (q); added 1985 s.24(1). (s) 1983 s.40(1)(ha); added 1991 s.17(1). (t) 1983 s.40(1)(s); added 1989 s.24(9). (u) 1983 s.40(1)(hh); added 1986 s.10(2). (v) 1983 s.40(1)(j). (w) 1983 s.40(1)(ja); added 1992(2) Sch.3 para.40(d). (x) 1983 s.40(1)(k). (y) 1983 s.40(1)(r); added S.I.1987/1427 reg.11. (z) 1983 s.40(1)(l). 84(1) — (2) 1983 s.40(2); amended 1985 s.24(3). (3) 1983 s.40(3); amended 1985 s.24(4). (4) 1983 s.40(3ZA); added 1993 s.46(1). (5) 1983 s.40(3B); added (as (3A)) 1985 s.24(5); amended 1986 s.10(3). (6) 1983 s.40(1A); added 1985 s.24(2) and amended 1993 Sch.2 para.3(2)(b); 1986 s.14(6). (7) 1983 s.40(3A); added 1986 s.10(3). (8) to (10) 1983 s.40(4) to (6); amended 1994 s.18(3). (11) 1993 s.46(2). 85 1985 s.25. 86 1985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c. 53) Sch.3 para.17. 87 1985 s.29. 88(1) 1983 s.41(1); amended 1992(2) Sch.3 para.41(1). (2), (3) 1983 s.41(2), (3). (4) 1983 s.41(3A); added 1992(2) Sch.3 para.41(2). (5), (6) 1983 s.41(4), (5). (7) 1983 s.41(6); added 1992(2) Sch.3 para.41(3). 89(1) 1983 s.42(1). (2) 1983 s.42(1A); added 1989 Sch.3 para.7(1). (3) 1983 s.42(2); amended 1989 Sch.3 para.7(2). 90 1983 s.43; amended 1992(2) Sch.3 para.42. 91 1983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992. 92 1983 s.46A; amended 1992(2) Sch.3 para.44. 93 1983 s.46B; amended 1992(2) Sch.3 para.44. 94 1983 s.47. 95(1) 1983 s.47A(1); added 1992(2) Sch.3 para.45. (2) 1983 s.47A(1A); added S.I. 1992/3127. (3) to (5) 1983 s.47A(2) to (4); added 1992(2) Sch.3 para.45. 96(1) 1983 s.48(1); amended 1987 s.13; 1989 Sch.3 para.9; 1992(2) Sch.3 para.46(1). (2) 1983 s.48(9); added 1992(2) Sch.3 para.46(4). (3) 1983 s.48(1A); added 1992(2) Sch.3 para.46(2). (4) 1983 s.20(6). (5) 1983 s.48(1B); added 1992(2) Sch.3 para.46(2). (6), (7) 1983 s.48(4) (8) to (11) 1983 s.48(5) to (8); amended 1992(2) Sch.3 para.46. 97(1) 1983 s.45(1). (2) 1985 s.26(2)(b), 27(3)(c). (3), (4) 1983 s.45(3), (4); amended 1987 s.16(2); 1992 s.6(2); para.(d) added 1989 Sch.3 para.8; para.(e) added 1992(2) s.16(3). (5) 1983 s.45(2); 1985 s.15(8), 17(8), 17A(9), 18(8). 98 1983 s.46; amended 1992(2) Sch.3 para.43. 99 1983 s.49; amended 1992(2) Sch.3 para.47. 100 — 101 — 102 — Schedule 1 para.1(1) to (4) 1983 Sch.1 para.1(1) to (4); substituted 1987 s.14(2); 1990 s.10(2), (3); amended 1992(2) Sch.3 para.48; S.I.1993/766; S.I.1993/2953. (5), (6) 1983 Sch.1 para.1(4A), (4B); added 1992(2) Sch.3 para.48. (7) 1983 Sch.1 para.1(5); substituted 1987 s.14(2); amended 1988 s.14(2); 1990 s.10(4); 1992(2) Sch.3 para.48. (8) 1983 Sch.1 para.1(6); added 1989 Sch.3 para.10(a); amended 1990 s.10(5). para.2(1) to (6) 1983 Sch.1 para.1A(1) to (6); added 1986 s.10(1); amended 1992(2) Sch.3 para.49(1). (7)(a), (b) 1983 Sch.1 para.1A(7)(a), (b); added 1986 s.10(1). (c) 1983 Sch.1 para.1A(7)(ba); added 1992(2) Sch.3 para.49(2). (d) to (f) 1983 Sch.1 para.1A(7)(c) to (e); added 1986 s.10(1). (8) 1983 Sch.1 para.1A(8); added 1986 s.10(1). para.3 1983 Sch.1 para.1B; added 1992(2) Sch.3 para.50. para.4 1983 Sch.1 para.2; substituted 1987 s.14(3); amended 1988 s.14(2); 1989 Sch.3 para.10(b); 1992(2) Sch.3 para.51; S.I.1993/766; S.I.1993/2953. para.5 to 8 1983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52. para.9, 10 1983 Sch.1 para.5,5A; substituted 1988 s.14(4); amended 1992(2) Sch.3 para.53; repealed in part 1992(2) Sch.18 Pt.V. para.11, 12 1983 Sch.1 para.7, 7A; substituted 1988 s.14(5); amended 1992(2) Sch.3 para.54, 55. para.13(1) 1983 Sch.1 para.8A(1); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. (2) 1983 Sch.1 para.9(1); amended 1992(2) Sch.3 para.57. (3) 1983 Sch.1 para.10; substituted 1988 s.14(6). (4) 1983 Sch.1 para.8A(1A), 9(1A); added 1992(2) Sch.3 para.56, 57. (5) 1983 Sch.1 para.8A(1B), 9(1B); added 1992(2) Sch.3 para.56, 57. (6) 1983 Sch.1 para.8A(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. para.14, 15 1983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58. para.16 1983 Sch.1 para.13; substituted 1987 s.14(10). para.17 1983 Sch.1 para.14. para.18 1983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57. para.19 1983 Sch.1 para.15. Schedule 2 1983 Sch.1A; added 1992(2) Sch.3 para.59. Schedule 3 1983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953. Schedule 4 para.1 to 4 1983 Sch.2 para.1 to 4; amended 1989 Sch.3 para.11. para.5(1), (2) 1983 Sch.2 para.5(1), (2); amended 1989 Sch.3 para.11; 1993 s.47(2). (3) 1983 Sch.2 para.5(2A); added 1993 s.47(3). (4) 1983 Sch.2 para.5(3). (5) 1983 Sch.2 para.5(3A); added 1993 s.47(4). (6) 1983 Sch.2 para.5(4). para.6 1983 Sch.2 para.5A; added 1992(2) Sch.3 para.60. para.7 1983 Sch.2 para.6 para.8(1), (2) 1983 Sch.2 para.7(1), (2); amended 1992(2) Sch.3 para.60. (3) 1983 Sch.2 para.7(2A); added 1992(2) s.16(4). (4) 1983 Sch.2 para.7(3) para.9 1983 Sch.2 para.8; added 1989 Sch.3 para.11. Schedule 5 para.1 to 6 1983 Sch.3 para.1 to 6 para.7 1983 Sch.3 para.6A; added S.I.1985/799. para.8 1983 Sch.3 para.7; amended S.I.1985/799. para.9 1983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328. para.10 S.I.1993/2328 para.4. Schedule 6 para.1 1983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c. 1) Sch.29. para.2 1983 Sch.4 para.3. para.3 1983 Sch.4 para.3A; added 1992(2) Sch.3 para.61. para.4 1983 Sch.4 para.4 para.5, 6, 7 1983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61. para.8 1983 Sch.4 para.8A; added 1992(2) Sch.3 para.61. para.9 1983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2). para.10 1983 Sch.4 para.10. para.11 1983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61. para.12, 13 1983 Sch.4 para.12, 13. Schedule 7 1983 Schedule 4A; added 1992(2) Sch.3 para.62. Schedule 8 1983 Schedule 5 Group 1 to 4 Group 1 to 4; amended 1984 Sch.6 para.1; S.I.1988/507; 1989 s.19; S.I.1986/530; S.I.1992/628. Group 5 Group 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553. Group 6 Group 8A; added 1984 Sch.6 para.8. Item 1, 2 Group 8A Item 1, 2; amended 1989 Sch.3 para.2. Notes (1) to (8) Group 8A Notes (1), (1A), (2), (3), (4), (6), (6A), (7); amended S.I.1985/18; 1989 Sch.3 para.2; Planning (Consequential Provisions) Act 1990 c. 11 Sch.2 para.61; Planning (Northern Ireland) Order 1991 S.I.1220 (N.I. 11). Group 7 Group 9; substituted S.I.1992/3223. Group 8 Item 1 to 13 Group 10 Item 1 to 10, 12 to 14; amended S.I.1984/631; S.I.1987/1806; S.I.1990/752; S.I.1992/628; S.I.1992/3126; S.I.1992/3223. Notes (1) to (9) Group 10 Notes (1), (2), (2A), (3) to (8); amended S.I.1987/1806; S.I.1990/752; S.I.1992/3126. Group 9 Group 11; amended 1989 Sch.3 para.3. Group 10 Group 12. Group 11 Group 13. Group 12 Item 1 to 20 Group 14 Item 1 to 10, 10A, 10B, 11, 12, 12A, 13 to 17; amended DLA Sch.2 para.13; S.I.1984/489; S.I.1984/959; S.I.1986/530; S.I.1987/437; S.I.1992/628; S.I.1992/3065. Notes (1) to (9) Group 14 Notes (1) to (9); amended DLA Sch.2 para.13; 1S.I.984/959; S.I.1985/919; S.I.1986/530. Group 13 Group 15 Item 1, 3, 4, Notes (2) to (6); amended 1992(2) Sch.3 para.63; S.I.1992/3095 Sch.1 para.8. Group 14 Group 15A; added S.I.1992/3131; S.I.1994/686. Group 15 Item 1 to 10 Group 16 Item 1 to 10; amended S.I.1986/530; S.I.1987/437; S.I.1990/750; S.I.1991/737. Notes (1) to (12) Group 16 Notes (1), (3) to (13); amended S.I.1983/1717; S.I.1984/766; S.I.1985/431; S.I.1986/530; S.I.1987/437; S.I.1989/470; S.I.1990/750; S.I.1990/2129; S.I.1991/737. Group 16 Group 17; amended 1989 s.22; S.I.1993/767. Schedule 9 Schedule 6 Group 1 Item 1(a) to (n) Group 1 Item 1(a), (aa), (b) to (l); substituted 1989 Sch.3 para.4; amended S.I.1990/2553; S.I.1991/2569. Notes (1) to (16) Group 1 Notes (1) to (6), (6A), (7) to (10), (10A), (10B), (11) to (13); amended S.I.1990/2553; S.I.1991/2569. Group 2 Group 2; amended S.I.1990/2037. Group 3 Group 3. Group 4 Group 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517. Group 5 Item 1 to 9 Group 5 Item 1 to 6, 6A, 7, 8; 1987 s.18(1); S.I.1987/860; S.I.1989/2272. Notes (1) to (6) Group 5 Notes (1) to (6); amended S.I.1985/432; S.I.1989/2272. Group 6 Substituted S.I.1994/1188. Group 7 Item 1 to 11 Group 7 Item (1) to (11); amended Opticians Act 1989 (c. 44) s.37(3); S.I.1985/1900; 1988 s.13; S.I.1989/2272. Notes (1) to (7) Group 7 Notes (1) to (7); amended S.I.1985/1900; 1988 s.13. Group 8 Group 8. Group 9 Group 9. Group 10 Group 10; amended S.I.1994/687. Group 11 Group 11; amended Inheritance Tax 1984 (c. 51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100. Group 12 Group 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687. Schedule 10 1983 Schedule 6A; added 1989 Sch.3 para.6. para.1, 2 1983 Sch.6A para.1,2; amended S.I.1991/2569. para.3(1) to (6) 1983 Sch.6A para.3(1) to (6); amended S.I.1991/2569. (7), (8) 1983 Sch.6A para.3(8), (9). (9) 1983 Sch.6A para.3(10); added S.I.1991/2569. para.4, 5 1983 Sch.6A para.4, 5; amended S.I.1991/2569. para.6(1), (2) 1983 Sch.6A para.6(1),(2); amended S.I.1991/2569. (3), (4) 1983 Sch.6A para.6(2A), (2B); added S.I.1991/2569. (5) 1983 Sch.6A para.6(3). (6) to (8) 1983 Sch.6A para.6(4) to (6); added S.I.1991/2569. para.7 1983 Sch.6A para.6A; added S.I.1991/2569. para.8, 9 1983 Sch.6A para.7, 8; amended S.I.1991/2569. Schedule 11 para.1 1983 Sch.7 para.1. para.2(1), (2) 1983 Sch.7 para.2(1), (2); amended 1992(2) Sch.3 para.64. (3) to (5) 1983 Sch.7 para.2(2A), (2B), (2C); added 1992(2) Sch.3 para.64. (6) 1983 Sch.7 para.2(3). (7) 1983 Sch.7 para.2(3A); added 1987 s.11(2). (8), (9) 1983 Sch.7 para.2(3B), (3C); added 1992(2) Sch.3 para.64; amended 1993 s.50(4) (10) to (13) 1983 Sch.7 para.2(4) to (7); amended 1989 s.25(2). para.3(1), (2) 1983 Sch.7 para.3(1), (2) (3) 1983 Sch.7 para.3(2A); amended 1992(2) Sch.3 para.65. para.4 1983 Sch.7 para.5; amended 1992(2) Sch.3 para.68. para.5 1983 Sch.7 para.6; amended 1984 s.16; Debtors (Scotland) Act (c.18) Sch.4 para.4; 1992(2) Sch.3 para.69. para.6(1) 1983 Sch.7 para.7(1); amended 1992(2) Sch.3 para.70. (2) 1983 Sch.7 para.7(1A); added 1989 s.25. (3) to (6) 1983 Sch.7 para.7(2) to (5); amended 1985 Sch.7 para.2; PACE Sch.6 para.41. para.7(1) to (4) 1983 Sch.7 para.8(1) to (4); amended 1985 Sch.7 para.3; 1992(2) Sch.3 para.71. (5) to (7) 1983 Sch.7 para.8(4A), (4B), (4C); amended 1985 Sch.7 para.3. (8) 1983 Sch.7 para.8(5). para.8 1983 Sch.7 para.9; amended 1992(2) Sch.3 para.72. para.9 1983 Sch.7 para.9A; added 1985 Sch.7 para.4. para.10 1983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73. para.11 to 13 1983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6. para.14 1983 Sch.7 para.11; amended 1992(2) Sch.3 para.74. Schedule 12 para.1 1983 Sch.8 para.1; 1994 s.7. para.2 1983 Sch.8 para.2; amended 1985 Sch.8 para.2; CLSA Sch.10 para.52. para.3(1) 1983 Sch.8 para.3(1); substituted JPRA Sch.6 para.35. (2) to (4) 1983 Sch.8 para.3(2) to (4); amended 1985 Sch.8 para.3. (5) 1983 Sch.8 para.3(4A); added JPRA Sch.8 para.16. (6) 1983 Sch.8 para.3(5); amended 1985 Sch.8 para..3. para.4 1983 Sch.8 para.4; amended 1985 Sch.8 para.4. para.5, 6 1983 Sch.8 para.5, 6. para.7(1) to (3) 1983 Sch.8 para.7(1) to (3). (4) to (7) 1983 Sch.8 para.7(3A), (3B), (3C), (3E); added 1985 Sch.8 para.5; amended CLSA Sch.10 para.52; JPRA Sch.6 para.35. (8) 1983 Sch.8 para.7(4); amended 1985 Sch.8 para.5. (9) 1983 Sch.8 para.7(4A); added JPRA 1993 Sch.8 para.16. (10) 1983 Sch.8 para.7(5); amended 1985 Sch.8 para.5. para.8 1983 Sch.8 para.8 para.9 1983 Sch.8 para.9; 1985 s.27(3). (a) to (d) 1983 Sch.8 para.9(a) to (d). (e) 1983 Sch.8 para.9(dd); added 1985 s.27(2). (f) to (h) 1983 Sch.8 para.9(e) to (g); amended 1985 s.27(2). (j) 1986 s.14(7) para.10 1983 Sch.8 para.10; added 1985 s.28.

SCHEDULES

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The supplies

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Interpretation

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paragraph schedule-A1-paragraph-2

For the purposes of this Schedule the following supplies are always for domestic use—

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level schedule-A1-paragraph-2-c

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level schedule-A1-paragraph-2-f

level schedule-A1-paragraph-2-g

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Interpretation of paragraph 1(5)

Interpretation of paragraph 1(6): introductory

Interpretation of paragraph 1(6): meaning of “qualifying conversion”

Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”

Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”

Interpretation of paragraph 1(6): meaning of “special residential conversion”

Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works

Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained

Interpretation of paragraph 1(6): meaning of “supply of qualifying services”

Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”

paragraph schedule-A1-paragraph-17

For the purposes of paragraphs 11 to 14 above, “use for a qualifying residential purpose” means use as— except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.

level schedule-A1-paragraph-17-a

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level schedule-A1-paragraph-17-f

level schedule-A1-paragraph-17-g

Interpretation of paragraph 1(7): introductory

Paragraph 1(7) only applies where dwelling has been empty for at least 3 years

Paragraph 1(7) only applies if planning consent and building control approval obtained

Interpretation of paragraph 1(7): meaning of “supply of qualifying services”

Interpretation of paragraph 1(6) and (7): meaning of “building materials”

Registration in respect of taxable supplies: non-uk establishment

Liability to be registered

paragraph schedule-1A-paragraph-1

paragraph schedule-1A-paragraph-2

paragraph schedule-1A-paragraph-3

paragraph schedule-1A-paragraph-4

Notification of liability and registration

Notification of end of liability

Cancellation of registration

paragraph schedule-1A-paragraph-8

paragraph schedule-1A-paragraph-9

paragraph schedule-1A-paragraph-10

paragraph schedule-1A-paragraph-11

paragraph schedule-1A-paragraph-12

Exemption from registration

Supplementary

Registration in respect of disposals of assets for which a VAT repayment is claimed

Liability to be registered

Notification of liability and registration

Notification of end of liability

Cancellation of registration

Exemption from registration

Supplementary

Electronic, telecommunication and broadcasting services: non-union scheme

Electronic, telecommunication and broadcasting services: Union scheme

Place of supply of services: special rules

Section 7A

General exceptions

Services relating to land

Passenger transport

Hiring of means of transport

Cultural, educational and entertainment services etc

Restaurant and catering services...

...

Hiring of goods

...broadcasting services

Exceptions relating to supplies made to relevant business person

Electronically-supplied services

Admission to cultural, educational and entertainment activities etc

Transport of goods

Ancillary transport services

Repair services: contracts of insurance

Telecommunication services

Exceptions relating to supplies not made to relevant business person

Intermediaries

Transport of goods...

...

Ancillary transport services

Long-term hiring of means of transport

Valuation services etc

Cultural, educational and entertainment services etc

Electronically supplied, telecommunication and broadcasting services

Other services provided to recipient belonging outside United Kingdom and the Isle of Man

Call-off stock arrangements

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Goods Eligible to be Fiscally Warehoused

CHARGE AT REDUCED RATE

INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES

THE GROUPS

Chapitre schedule-7A-part-2-chapter-1

ITEM NO.

paragraph schedule-7A-part-2-chapter-1-paragraph-1n1

Matters included or not included in the supplies

Meaning of “fuel oil”, “gas oil” and “kerosene”

Meaning of “qualifying use”

Supplies only partly for qualifying use

Supplies deemed to be for domestic use

paragraph schedule-7A-part-2-chapter-1-paragraph-5

For the purposes of this Group the following supplies are always for domestic use—

level schedule-7A-part-2-chapter-1-paragraph-5-a

level schedule-7A-part-2-chapter-1-paragraph-5-b

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level schedule-7A-paragraph-5-e

level schedule-7A-paragraph-5-f

level schedule-7A-paragraph-5-g

Other supplies that are for domestic use

Interpretation of paragraph 6

Chapitre schedule-7A-part-2-chapter-2

Chapitre schedule-7A-part-2-chapter-3

ITEM NO.

paragraph schedule-7A-part-2-chapter-3-paragraph-1n5

paragraph schedule-7A-part-2-chapter-3-paragraph-2n4

paragraph schedule-7A-part-2-chapter-3-paragraph-3n3

paragraph schedule-7A-part-2-chapter-3-paragraph-4n2

paragraph schedule-7A-part-2-chapter-3-paragraph-5n2

paragraph schedule-7A-part-2-chapter-3-paragraph-6n2

paragraph schedule-7A-part-2-chapter-3-paragraph-7

paragraph schedule-7A-part-2-chapter-3-paragraph-8

paragraph schedule-7A-paragraph-8A

paragraph schedule-7A-paragraph-8B

paragraph schedule-7A-part-2-chapter-3-paragraph-9

paragraph schedule-7A-part-2-chapter-3-paragraph-10

Supply only included so far as grant-funded

Meaning of “relevant scheme”

Apportionment of grants that also cover other supplies

Meaning of “heating appliances”

Meaning of “central heating system”

Meaning of “renewable source heating system”

Meaning of “qualifying security goods”

Meaning of “qualifying person”

Chapitre schedule-7A-part-2-chapter-4

Chapitre schedule-7A-part-2-chapter-5

ITEM NO.

paragraph schedule-7A-part-2-chapter-5-paragraph-1n9

Meaning of “children’s car seats”

Meaning of “safety seat”

Meaning of “related base unit”

Meaning of “related wheeled framework”

Meaning of “booster seat”

Meaning of “booster cushion”

Chapitre schedule-7A-part-2-chapter-6

ITEM NO.

paragraph schedule-7A-part-2-chapter-6-paragraph-1n11

paragraph schedule-7A-part-2-chapter-6-paragraph-2n7

Supplies only partly within item 1

Meaning of “qualifying conversion”

Meaning of “changed number of dwellings conversion”

Meaning of “single household dwelling” and “multiple occupancy dwelling”

Meaning of “house in multiple occupation conversion”

Meaning of “use for a relevant residential purpose”

paragraph schedule-7A-part-2-chapter-6-paragraph-6

For the purposes of this Group “use for a relevant residential purpose” means use as— except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.

level schedule-7A-part-2-chapter-6-paragraph-6-a

level schedule-7A-part-2-chapter-6-paragraph-6-b

level schedule-7A-part-2-chapter-6-paragraph-6-c

level schedule-7A-part-2-chapter-6-paragraph-6-d

level schedule-7A-part-2-chapter-6-paragraph-6-e

level schedule-7A-paragraph-6-f

level schedule-7A-paragraph-6-g

Meaning of “special residential conversion”

Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

“Qualifying conversion” includes related garage works

Conversion not “qualifying” if planning consent and building control approval not obtained

Meaning of “supply of qualifying services”

Meaning of “building materials”

Chapitre schedule-7A-part-2-chapter-7

ITEM NO.

paragraph schedule-7A-part-2-chapter-7-paragraph-1n13

paragraph schedule-7A-part-2-chapter-7-paragraph-2n9

Supplies only partly within item 1

Meaning of “alteration” and “qualifying residential premises”

Items 1 and 2 only apply where premises have been empty for at least 2 years

Items 1 and 2 apply to related garage works

Items 1 and 2 only apply if planning consent and building control approval obtained

Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose

Meaning of “supply of qualifying services”

Meaning of “building materials”

Chapitre schedule-7A-part-2-chapter-8

Chapitre schedule-7A-part-2-chapter-9

Chapitre schedule-7A-part-2-chapter-10

Chapitre schedule-7A-part-2-chapter-11

CARAVANS

CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS

Chapitre schedule-7A-part-2-chapter-14

Chapitre schedule-7A-part-2-chapter-15

Chapitre schedule-7A-part-2-chapter-16

VAT on acquisitions in Northern Ireland from member States

Section 40A(1)

Charge to VAT for acquisitions in Northern Ireland from member States

Charge to VAT

Scope of NI acquisition VAT

Meaning of acquisition of goods from a member State

Time of acquisition

Place of acquisition

Acquisitions from persons belonging in member States

paragraph schedule-9ZA-paragraph-6

Identification of persons for the purposes of VAT in Northern Ireland

Valuation of acquisitions

Valuation of acquisitions from member States

Transactions below market value

Value where goods subject to excise duty etc

Transfer or disposal for no consideration

Foreign currency transactions

paragraph schedule-9ZA-paragraph-12

Subject to the following provisions of this paragraph, where— then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling of that sum in the currency in question by the person making the acquisition. Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies— a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph (1) provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction. An option for the purposes of sub-paragraph (2) for the use of a particular rate or method of determining a rate— In specifying a method of determining a rate of exchange, a notice published by the Commissioners under sub-paragraph (2) may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of the transactions in pursuance of which goods are acquired by the person from a member State, of a rate of exchange which is different from any which would otherwise apply. On an application made in accordance with provision contained in a notice under sub-paragraph (4), the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such transactions and subject to such conditions as they think fit. A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners. Where goods are acquired from a member State, the appropriate rate of exchange is to be determined for the purpose of valuing the relevant transaction by reference to the relevant time; and, accordingly, the day on which that time falls is the relevant day for the purposes of sub-paragraph (1).

Meaning of “relevant transaction” and “relevant time”

Payment of NI acquisition VAT by taxable persons

Input tax and output tax

Payment of NI acquisition VAT

Reliefs etc

Reduced rate

Zero-rating and exempt acquisitions

Refunds and reliefs

Refund of NI acquisition VAT to persons constructing certain buildings

Refunds in relation to new means of transport supplied to member States

Application of Act to acquisitions in particular cases

Crown application

Groups of companies

Partnerships

Unincorporated bodies, personal representative etc

Agents

VAT representatives

Margin schemes

Administration, collection and enforcement

Breaches of regulatory provisions

Offences

Failure to make returns

Interest on VAT

Assessment in cases of acquisitions of certain goods by non-taxable persons

Assessment of amounts due

Credit for, or repayment of, overstated or overpaid VAT

Appeals and supplementary provision

Appeals

Supplies spanning change of rate etc

Failure of resolution under Provisional Collection of Taxes Act 1968

Refund of VAT to Government of Northern Ireland

Registration in respect of acquisitions from member States

Liability to be registered

paragraph schedule-9ZA-paragraph-38

paragraph schedule-9ZA-paragraph-39

Notification of liability and registration

Entitlement to be registered etc

Notification of matters affecting continuance of registration

Cancellation of registration

paragraph schedule-9ZA-paragraph-43

Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person. Where the Commissioners are satisfied that a person registered under this Part of this Schedule has ceased since the person's registration to be registrable under this Part of this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person. Where the Commissioners are satisfied that a person who has been registered under paragraph 41(2) and is not for the time being liable to be registered under this Part of this Schedule— the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person. But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act. Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person— the Commissioners may cancel that registration with effect from that day. The registration of a person who— may not be cancelled with effect from any time before 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect. But sub-paragraph (6) does not apply to cancellation under sub-paragraph (3) or (5). In determining, for the purposes of sub-paragraphs (4) and (6), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded. For the purposes of this paragraph, a person is registrable under this Part of this Schedule at any time when the person is liable to be registered under this Part of this Schedule or is a person who makes relevant acquisitions.

Exemption from registration

Power to vary specified sums by regulations

Notifications

Meaning of relevant acquisition

Registration in respect of distance sales from the EU to Northern Ireland

Liability to be registered

paragraph schedule-9ZA-paragraph-48

paragraph schedule-9ZA-paragraph-49

Notification of liability and registration

Request to be registered

Notification of matters affecting continuance of registration

Cancellation of registration

paragraph schedule-9ZA-paragraph-53

Power to vary specified sums by regulations

Notifications

Meaning of relevant supply

paragraph schedule-9ZA-paragraph-56

Call-off stock arrangements

Where this Part of this Schedule applies

Removal of the goods not to be treated as a supply

Goods transferred to the customer within 12 months of arrival

Relevant event occurs within 12 months of arrival

Goods not transferred and no relevant event occurs within 12 months of arrival

Exception to paragraphs 60 and 61: goods returned to origin territory

Meaning of “relevant event”

Record keeping by the supplier

Record keeping by the customer

Modification of other Schedules

Registration in respect of taxable supplies: UK establishment (Schedule 1)

Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)

Registration: disposals of assets where repayment is claimed (Schedule 3A)

Valuation of supplies: special cases (Schedule 6)

Zero-rating (Schedule 8)

Exempt supplies (Schedule 9)

paragraph schedule-9ZA-paragraph-71

Group 14 in Part 2 of Schedule 9 (exemptions: supplies of goods where input tax cannot be recovered) has effect as if—

level schedule-9ZA-paragraph-71-a

level schedule-9ZA-paragraph-71-b

level schedule-9ZA-paragraph-71-c

level schedule-9ZA-paragraph-71-d

level schedule-9ZA-paragraph-71-e

Avoidance (Schedules 9A and 11A)

Accounting for VAT and payment of VAT (Schedule 11)

Administration, collection and enforcement (Schedule 11)

Modification of other Acts

Diplomatic privileges etc

Customs and Excise Duties (General Reliefs) Act 1979

Vehicle Excise and Registration Act 1994

Finance Act 2008

Finance Act 2016

Finance (No. 2) Act 2017

Interpretive provisions

Taxation under the laws of member States etc

paragraph schedule-9ZA-paragraph-81

Territories included in references to member States etc

Meaning of “new means of transport”

VAT charged in a member State

Goods removed to or from Northern Ireland and supply rules

Section 40A(2)

Importations

Valuation of imports

Movements between Northern Ireland and Great Britain

Liability for VAT on movements between Great Britain and Northern Ireland

Valuation of goods removed from Northern Ireland to Great Britain

Relief for qualifying Northern Ireland goods

Zero-rating of supplies made before declaration on removal

Modifications in relation to exports

Movements of goods by charities

Goods exported from Northern Ireland

Zero-rating regulations

Zero-rating of supply of exported goods let on hire

Application of section 30(10)

Relief from VAT on importation of goods

Schedule 8: modifications to Group 13 and 15

Warehouses

Modification of sections 18 and 18A

Place and time of supply: Northern Ireland warehouses

paragraph schedule-9ZB-paragraph-16

Northern Ireland fiscal warehouses

paragraph schedule-9ZB-paragraph-17

The Commissioners may, if it appears to them proper, upon application approve any registered person as a Northern Ireland fiscal warehousekeeper, and such approval is subject to such conditions as the Commissioners impose. Subject to those conditions and to regulations made under paragraph 25(6), such a person is entitled to keep a Northern Ireland fiscal warehouse. “Northern Ireland fiscal warehouse” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse. Retail premises may not be notified as a Northern Ireland fiscal warehouse. A place notified under sub-paragraph (3) is a Northern Ireland fiscal warehouse from the later of— A place ceases to be a Northern Ireland fiscal warehouse— The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following— For the purposes of paragraphs (e) and (f) of sub-paragraph (7)— Subject to sub-paragraph (10), a person approved under sub-paragraph (1) remains a Northern Ireland fiscal warehousekeeper until the person— The Commissioners may if they consider it appropriate from time to time— Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require. Any approval by the Commissioners under sub-paragraph (1), and any withdrawal of approval or other act by them under sub-paragraph (10), must be notified to the fiscal warehousekeeper in writing and takes effect on such notification being made or on any later date specified for the purpose in the notification. Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.

Conversion of relevant fiscal warehouses etc

Northern Ireland fiscal warehouses: relief

paragraph schedule-9ZB-paragraph-19

Modification of section 18B

Northern Ireland warehouses and fiscal warehouses: services

Removal from warehousing: accountability

Deficiency in Northern Ireland fiscally warehoused goods

Incorrect Northern Ireland fiscal warehousing certificates

Supplementary provision

paragraph schedule-9ZB-paragraph-25

In this Part of this Schedule— Any reference in this Part of this Schedule to goods being subject to a Northern Ireland fiscal warehousing regime is, subject to any regulations made under sub-paragraph (6), a reference to eligible goods being kept in a Northern Ireland fiscal warehouse or being transferred between Northern Ireland fiscal warehouses in accordance with such regulations; and any reference to the removal of goods from a Northern Ireland fiscal warehousing regime are to be construed accordingly. Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they change their nature but the resulting goods are also eligible goods, the provisions of this Part of this Schedule apply as if the resulting goods were the original goods. Where as a result of an operation on eligible goods subject to a Northern Ireland fiscal warehousing regime they cease to be eligible goods, on their ceasing to be so this Part applies as if they had at that time been removed from the regime; and for that purpose the proprietor of the goods is treated as if that person were the person removing them. Where— this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them. The Commissioners may make regulations governing the deposit, keeping, securing and treatment of goods in a Northern Ireland fiscal warehouse, and the removal of goods from a Northern Ireland fiscal warehouse. Regulations may, without prejudice to the generality of sub-paragraph (6), include provision— and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient. Regulations may make different provision for different cases, including different provision for different Northern Ireland fiscal warehousekeepers or descriptions of Northern Ireland fiscal warehousekeeper, for Northern Ireland fiscal warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.

Modification of other provisions

Rules relating to particular supplies

Supplies of gas, electricity or heat

Time of supply involving both a supply and an acquisition

Distance selling between EU and Northern Ireland: place of supply

Removal of business assets to be treated as a supply of goods

Application of section 43 (company groups) to goods in Northern Ireland

Partially exempt supplies

Movement of own goods from Great Britain to Northern Ireland for non-business purposes

Northern Ireland and the Isle of Man

Application of Part 2 of this Schedule

Modifications in relation to exports: goods removed to Isle of Man

Warehouses

Extent

Supplies from a member State to Great Britain via Northern Ireland: registration

Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

Section 40A(3)

Modification of this Act

paragraph schedule-9ZC-paragraph-1

paragraph schedule-9ZC-paragraph-1A

paragraph schedule-9ZC-paragraph-1B

paragraph schedule-9ZC-paragraph-2

paragraph schedule-9ZC-paragraph-2A

paragraph schedule-9ZC-paragraph-3

paragraph schedule-9ZC-paragraph-3A

paragraph schedule-9ZC-paragraph-3B

paragraph schedule-9ZC-paragraph-4

paragraph schedule-9ZC-paragraph-4A

Modification of the Value Added Tax (Imported Goods) Relief Order 1984

Modification of the Value Added Tax Regulations 1995

Registration

Liability to be registered

Notification of liability and registration

Entitlement to be registered etc

Notification of matters affecting continuance of registration

Cancellation of registration

paragraph schedule-9ZC-paragraph-11

Where a person registered under this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person. Where the Commissioners are satisfied that a person registered under this Schedule has ceased since the person's registration to be registrable under this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person. Where the Commissioners are satisfied that a person who has been registered under paragraph 9(1) and is not for the time being liable to be registered under this Schedule— the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person. But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act. Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, the person— the Commissioners may cancel that registration with effect from that day. In determining, for the purposes of sub-paragraph (4), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded. For the purposes of this paragraph, a person is registrable under this Schedule at any time when the person is liable to be registered under this Schedule or is a person who makes or facilitates relevant supplies.

Notifications

Meaning of relevant supply

Modification of the Finance Act 2008

Distance selling of goods from Northern Ireland: special accounting scheme

Section 40A

Introduction

Overview

“Scheme supply”

Registration

The register

Persons who may be registered

Becoming registered

Date on which registration takes effect

Further provision about registration

Notification of changes etc

Cancellation of registration

Liability, returns, payment etc

Liability to pay ... VAT to Commissioners

OSS scheme returns

OSS scheme returns: further requirements

Payment

Availability of records

Amounts required to be paid to member States

Persons registered under the OSS scheme who are also registered under this Act

Persons registered under non-UK special accounting schemes

Meaning of “a non-UK scheme”

Exemption from requirement to register under this Act

De-registration

Scheme participants who are also registered under this Act

Value of supplies to connected persons

Refund of VAT on supplies of goods and services supplied to scheme participant

Availability of records

Collection of ...UK VAT

Assessments: general modifications of section 73

Assessments in connection with increase in consideration: modifications

Assessments: consequential modifications

Deemed amendments of ... returns

Interest on VAT: “reckonable date”

Default surcharge: notice of special surcharge period

Further default after service of notice

Default surcharge: exceptions for reasonable excuse etc

Interest in certain cases of official error

Overpayments

Overpayments: supplementary

Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation

Bad debts

Penalties for errors: disclosure

Set-offs

Appeals

Interpretation

Distance selling of goods imported to Northern Ireland: special accounting scheme

Section 40A

Introduction

Overview

paragraph schedule-9ZE-paragraph-1

In this Schedule—

level schedule-9ZE-paragraph-1-a

level schedule-9ZE-paragraph-1-b

level schedule-9ZE-paragraph-1-c

level schedule-9ZE-paragraph-1-d

level schedule-9ZE-paragraph-1-e

level schedule-9ZE-paragraph-1-f

Qualifying supplies of goods

Registration

The register

Persons who may be registered

paragraph schedule-9ZE-paragraph-4

A person (“P”) may register under the IOSS scheme if—

level schedule-9ZE-paragraph-4-a

level schedule-9ZE-paragraph-4-b

level schedule-9ZE-paragraph-4-c

level schedule-9ZE-paragraph-4-d

Becoming registered

Date on which registration takes effect

Further provision about registration

Notification of changes etc

Cancellation of registration

paragraph schedule-9ZE-paragraph-9

The Commissioners must cancel the registration of a person (“P”) under the IOSS scheme if—

level schedule-9ZE-paragraph-9-a

level schedule-9ZE-paragraph-9-b

level schedule-9ZE-paragraph-9-c

level schedule-9ZE-paragraph-9-d

level schedule-9ZE-paragraph-9-e

level schedule-9ZE-paragraph-9-f

Liability, returns, payment etc

Liability to pay VAT to Commissioners

IOSS scheme returns

IOSS scheme returns: further requirements

Payment

Availability of records : persons registered under the IOSS scheme

Amounts required to be paid to member States

Collection etc of UK VAT

Assessments: general modifications of section 73

Assessments in connection with increase in consideration: modifications

Assessments: consequential modifications

Deemed amendments of relevant special scheme returns

Interest on VAT: “reckonable date”

Default surcharge: notice of special surcharge period

Further default after service of notice

Default surcharge: exceptions for reasonable excuse etc

Interest in certain cases of official error

Overpayments

Overpayments: supplementary

Increase or decrease in consideration for a supply

Bad debts

Penalties for errors: disclosure

Set-offs

Availability of records: participants in a special scheme (other than the IOSS scheme)

IOSS representatives

Eligibility and representation

Duties and obligations

Supplementary provision

Registration under this Act

De-registration

Scheme participants who are also registered under this Act

No VAT chargeable on supplies by special scheme participants not registered for VAT

No import VAT chargeable on qualifying supplies of goods

Time and place of supply of goods

Place of supply of goods: supplies facilitated by online marketplaces

VAT representatives

Refund of UK VAT

Appeals

Interpretation

Modifications etc in connection with Schedules 9ZD and 9ZE

Section 40A

Modifications of this Act

paragraph schedule-9ZF-paragraph-1

paragraph schedule-9ZF-paragraph-1A

paragraph schedule-9ZF-paragraph-2

paragraph schedule-9ZF-paragraph-3

paragraph schedule-9ZF-paragraph-4

paragraph schedule-9ZF-paragraph-5

paragraph schedule-9ZF-paragraph-6

paragraph schedule-9ZF-paragraph-7

paragraph schedule-9ZF-paragraph-8

paragraph schedule-9ZF-paragraph-8A

Modifications etc of other Acts

Finance Act 2007

Finance Act 2009

paragraph schedule-9ZF-paragraph-10

paragraph schedule-9ZF-paragraph-11

paragraph schedule-9ZF-paragraph-11A

paragraph schedule-9ZF-paragraph-11B

paragraph schedule-9ZF-paragraph-11C

paragraph schedule-9ZF-paragraph-11D

paragraph schedule-9ZF-paragraph-12

Taxation (Cross-border Trade) Act 2018

Finance Act 2021

Modifications of secondary legislation

Value Added Tax Regulations 1995

paragraph schedule-9ZF-paragraph-14

paragraph schedule-9ZF-paragraph-15

paragraph schedule-9ZF-paragraph-16

paragraph schedule-9ZF-paragraph-17

paragraph schedule-9ZF-paragraph-18

Anti-avoidance provisions: groups

Power to give directions

paragraph schedule-9A-paragraph-1

Subject to paragraph 2 below, the Commissioners may give a direction under this Schedule if, in any case— For the purposes of this Schedule, a relevant event occurs when a person— The condition mentioned in sub-paragraph (1) above is that— For the purposes of this paragraph the charging of VAT on a supply (“the undercharged supply”) otherwise than by reference to its full value shall be taken to give rise to a tax advantage if, and only if, a person has become entitled— The cases where a person shall be taken for the purposes of sub-paragraph (4) above to have become entitled to a credit for input tax allowable as attributable to the undercharged supply, or to a part of it, shall include any case where— For the purposes of sub-paragraphs (4) and (5) above where— the question, so far as it falls to be determined by reference to those assets, whether a credit for input tax to which any person has become entitled is one allowable as attributable to the whole or any part of a supply shall be determined as if the transferor and the transferee were the same person. Where, in a case to which sub-paragraph (6) above applies, the transferor himself acquired any of the assets in question by way of a supply falling within paragraphs (a) and (b) of that sub-paragraph, that sub-paragraph shall have the effect, as respects the assets so acquired, of requiring the person from whom those assets were acquired to be treated for the purposes of sub-paragraphs (4) and (5) above as the same person as the transferor and the transferee, and so on in the case of any number of successive supplies falling within those paragraphs. For the purposes of this paragraph any question— shall be determined, in relation to a supply of a right to goods or services or to a supply of goods or services by virtue of such a right, as if the supply of the right and supplies made by virtue of the right were a single supply of which the supply of the right and each of those supplies constituted different parts. References in this paragraph to the full value of a supply are references to the amount which (having regard to any direction under paragraph 1 of Schedule 6) would be the full value of that supply for the purposes of the charge to VAT if that supply were not a supply falling to be disregarded, to any extent, in pursuance of section 43(1)(a). References in this paragraph to the supply of a right to goods or services include references to the supply of any right, option or priority with respect to the supply of goods or services, and to the supply of an interest deriving from any right to goods or services.

Restrictions on giving directions

Form of directions under Schedule

Time limit on directions

Manner of giving directions

Assessment in consequence of a direction

paragraph schedule-9A-paragraph-6

Subject to sub-paragraph (3) below, where— the Commissioners may, to the best of their judgement, assess the amount of unpaid tax as tax due from the person to whom the direction was given or another relevant person and notify their assessment to that person. In sub-paragraph (1) above the reference to an amount of VAT for which a person would, on particular assumptions, have been liable before the giving of a direction under this Schedule is a reference to the aggregate of the following— Where any assessment falls to be made under this paragraph in a case in which the Commissioners are satisfied that the actual revenue loss is less than the unpaid tax, the total amount to be assessed under this paragraph shall not exceed what appears to them, to the best of their judgement, to be the amount of that loss. For the purposes of the making of an assessment under this paragraph in relation to any direction, the actual revenue loss shall be taken to be equal to the amount of the unpaid tax less the amount given by aggregating the amounts of every entitlement— which (whether as an entitlement of the person in relation to whom the assessment is made or as an entitlement of any other person) would have arisen on the assumptions contained in the direction, but not otherwise. An assessment under this paragraph relating to a direction may be notified to the person to whom that direction is given by being incorporated in the same notice as that direction. An assessment under this paragraph shall not be made— Where an amount has been assessed on any person under this paragraph and notified to him— Sub-paragraph (7) above does not have effect if or to the extent that the assessment in question has been withdrawn or reduced. Section 77(6) applies in relation to an assessment under this paragraph as it applies in relation to an assessment under section 73 or 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In this paragraph “ a relevant person ”, in relation to a direction, means—

Interpretation of Schedule etc.

Face-value vouchers issued before 1 January 2019

Meaning of “face-value voucher” etc

Nature of supply

Treatment of credit vouchers

Treatment of retailer vouchers

Treatment of postage stamps

Treatment of other kinds of face-value voucher

Vouchers supplied free with other goods or services

Exclusion of single purpose vouchers

Interpretation

VAT treatment of vouchers issued on or after 1 January 2019

Section 51C

Meaning of “voucher”

Meaning of related expressions

VAT treatment of vouchers: general rule

Single purpose vouchers: special rules

Multi-purpose vouchers: special rules

Intermediaries

Composite transactions

Disclosure of avoidance Schemes

Section 58A

Interpretation

Obtaining a tax advantage

Meaning of “non-deductible tax”

Designation by order of avoidance schemes

Designation by order of provisions included in or associated with avoidance schemes

Meaning of “notifiable scheme”

Duty to notify Commissioners

Exemptions from duty to notify under paragraph 6

Power to exclude exemption

Voluntary notification of avoidance scheme that is not designated scheme

Penalty for failure to notify use of notifiable scheme

Amount of penalty

Penalty assessments

paragraph schedule-11A-paragraph-12

Penalty assessments

TABLE OF DERIVATIONS

Notes:

paragraph schedule-n21-paragraph-2

Acts of Parliament

Subordinate legislation

S.I.1983/1717 = The Value Added Tax (Charities Etc.) Order 1983 S.I.1984/489 = The Value Added Tax (Handicapped Persons) Order 1984 S.I.1984/631 = The Value Added Tax (Lifeboats) Order 1984 S.I.1984/766 = The Value Added Tax (Charities Etc.) Order 1984 S.I.1984/767 = The Value Added Tax (Marine etc. Insurance) Order 1984 S.I.1984/959 = The Value Added Tax (Handicapped Persons) (No.2) Order 1984 S.I.1985/18 = The Value Added Tax (Protected Buildings) Order 1985 S.I.1985/431 = The Value Added Tax (Charities Etc.) Order 1985 S.I.1985/432 = The Value Added Tax (Finance) Order 1985 S.I.1985/799 = The Value Added Tax (Hiring of Goods) Order 1985 S.I. 1985/919 = The Value Added Tax (Handicapped Persons) Order 1985 S.I.1985/1900 = The Value Added Tax (Welfare) Order 1985 S.I.1986/530 = The Value Added Tax (Handicapped Persons and Charities) Order 1986 S.I.1987/437 = The Value Added Tax (Charities) Order 1987 S.I.1987/517 = The Value Added Tax (Betting, Gaming and Lotteries) Order 1987 S.I. 1987/860 = The Value Added Tax (Finance) Order 1987 S.I.1987/1806 = The Value Added Tax (Tour Operators) Order 1987 S.I.1987/1427 = Value Added Tax (Cash Accounting) Regulations 1987 S.I.1988/507 = The Value Added Tax (Confectionary) Regulations 1988 S.I.1989/470 = The Value Added Tax (Fund-Raising Events and Charities) Order 1989 S.I.1989/2272 = The Value Added Tax (Finance, Health and Welfare) Order 1989 S.I.1990/750 = The Value Added Tax (Charities) Order 1990 S.I.1990/752 = The Value Added Tax (Transport) Order 1990 S.I.1990/2037 = The Value Added Tax (Insurance) Order 1990 S.I.1990/2129 = The Value Added Tax (Charities) (No.2) Order 1990 S.I.1990/2553 = The Value Added Tax (Construction of Dwellings and Land) Order 1990 S.I.1991/737 = The Value Added Tax (Charities) Order 1991 S.I.1991/2534 = The Value Added Tax (Piped Gas) (Metrication) Order 1991 S.I.1991/2569 = The Value Added Tax (Buildings and Land) Order 1991 S.I.1991/2727 = Free Zone Regulations 1991 S.I.1992/628 = The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 S.I.1992/3065 = The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 S.I.1992/3095 = Customs and Excise (Single Market etc.) Regulations 1992 S.I.1992/3126 = The Value Added Tax (Transport) Order 1992 S.I.1992/3127 = The Value Added Tax (Means of Transport) Order 1992 S.I.1992/3128 = The Value Added Tax (Reverse Charge) Order 1992 S.I.1992/3131 = The Value Added Tax (Tax Free Shops) Order 1992 S.I.1992/3223 = The Value Added Tax (International Services and Transport) Order 1992 S.I.1993/765 = The Value Added Tax (Increase for Consideration for Fuel) Order 1993 S.I.1993/766 = The Value Added Tax (Increase of Registration Limits) Order 1993 S.I.1993/767 = The Value Added Tax (Protective Boots and Helmets) Order 1993 S.I.1993/2328 = The Value Added Tax (Reverse Charge) Order 1993 S.I.1993/2498 = The Value Added Tax (Beverages) Order 1993 S.I.1993/2952 = Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 S.I.1993/2953 = Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 S.I.1994/686 = Value Added Tax (Tax Free Shops) Order 1994 S.I.1994/687 = Value Added Tax (Sport, Physical Education and Fund-raising Events) Order 1994 S.I.1994/1188 = Value Added Tax (Education) Order 1994 Provision Derivation 1(1) 1983 s.1; amended 1992(2) Sch.3 para.2. (2) 1983 s.2(3). (3) 1983 s.2A(4); added 1992(2) Sch.3 para.3. (4) 1983 s.2B(1); added 1992(2) Sch.3 para.3. 2 1983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2). 3 1983 s.2C; added 1992(2) Sch.3 para.3. 4 1983 s.2(1), (2). 5 1983 s.3; amended 1992(2) Sch.3 para.4. 6(1) to (3) 1983 s.4 (4) to (6) 1983 s.5(1) to (3) (7), (8) 1983 s.5(3A), (3B); added 1992(2) Sch.3 para.6(1). (9) to (13) 1983 s.5(4) to (8). (14) 1983 s.5(9); amended 1993 s.45(2). (15) 1983 s.5(10); amended 1992(2) Sch.3 para.6(3). 7(1), (2) 1983 s.6(1), (2); 1987 s.12(2); 1992(2) Sch.3 para.7(1), (2); 1993 s.44(3). (3) to (7) 1983 s.6(2A), (2B), (2C), (2D), (3); 1992(2) Sch.3 para.7(3). (8) 1983 s.6(4); 1992(2) Sch.3 para.7(4). (9) 1983 s.6(4A); 1992(2) Sch.3 para.7(5). (10) 1983 s.6(5). (11) 1983 s.6(6); 1992(2) Sch.3 para.7(6). 8(1) to (5) 1983 s.7(1) to (5); 1987 Sch.2 para.1. (6) 1983 s.7(6); 1992(2) Sch.3 para.8. 9 1983 s.8. 10 1983 s.2A(1) to (3); added 1992(2) Sch.3 para.3. 11 1983 s.8A; added 1992(2) Sch.3 para.10. 12 1983 s.8B; added 1992(2) Sch.3 para.10. 13 1983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b). 14 1983 s.8D; added 1993 s.44. 15 1983 s.2B(2) to (4); added 1992(2) Sch.3 para.3. 16(1) 1983 s.24(1); substituted 1992(2) Sch.3 para.25. (2) 1983 s.24(2). 17(1) 1983 s.24(1); substituted 1992(2) Sch.3 para.25. (2) CEMA s.100C(1); 1984 Sch.4 Pt.I; S.I.1991/2727. (3) CEMA s.100B; 1984 Sch.4 Pt.I; S.I.1991/2727. (4) CEMA s.100C(3), (4); 1984 Sch.4 Pt.I; S.I.1991/2727. 18 1983 s.35; substituted 1992(2) Sch.3 para.35. 19 1983 s.10; amended 1992(2) Sch.3 para.12. 20 1983 s.10A; added 1992(2) Sch.3 para.13. 21(1), (2) 1983 s.11(1), (2); amended 1992(2) Sch.3 para.14. (3) 1983 s.11(2A); added 1992(2) Sch.3 para.14. 22 1983 s.12. 23 1983 s.13. 24(1), (2) 1983 s.14(3); amended and para.(aa) added 1992(2) Sch.3 para.15(2). (3) 1983 s.14(3A); added 1990 s.12(2); amended 1992(2) Sch.3 para.15(3). (4) 1983 s.14(3B); added 1991 s.14. (5) 1983 s.14(4); amended 1992(2) Sch.3 para.15(4). (6) 1983 s.14(9); amended 1992(2) Sch.3 para.15(5), (6). (7) 1983 s.14(11); added 1990 s.12(3). 25(1), (2) 1983 s.14(1), (2); amended 1992(2) Sch.3 para.15(1). (3) to (6) 1983 s.14(5) to (8). (7) 1983 s.14(10); amended 1992(2) Sch.3 para.15(5), (6). 26(1) to (3) 1983 s.15(1) to (3); substituted 1987 s.12(1); subs.(3)(d) added 1989 s.26; amended and subs.(2)(ba) added 1992(2) Sch.3 para.16. (4) 1983 s.15(4) 27 1983 s.26; amended 1992(2) Sch.3 para.27. 28 1983 s.38C; added 1992 s.6. 29 1988 s.22. 30(1), (2) 1983 s.16(1), (2). (3) 1983 s.16(3); amended 1992(2) Sch.3 para.17(1). (4) 1983 s.16(4). (5) 1983 s.16(5). (6) 1983 s.16(6); amended 1986 s.12(1); 1992(2) Sch.3 para.17(2). (7) 1983 s.16(6A); added 1990 s.13. (8), (9) 1983 s.16(7), (8); amended 1992(2) Sch.3 para.17(3). (10) 1983 s.16(9); amended 1986 s.12(2). 31 1983 s.17; amended 1992(2) Sch.3 para.18. 32 1983 s.18; amended 1992(2) Sch.3 para.19. 33(1), (2) 1983 s.20(1), (2); amended 1992(2) Sch.3 para.21. (3) 1983 s.20(3); para.(j) substituted Broadcasting Act 1990 c.42 Sch.20 para.37. (4) 1983 s.20(4). (5) 1983 s.20(4A); added Broadcasting Act 1990 c.42 Sch.20 para.37. (6) 1983 s.20(5). 34 1983 s.36; amended 1992(2) Sch.3 para.36. 35(1), (2) 1983 s.21(1), (2); substituted 1989 Sch.3 para.5; amended 1992(2) Sch.3 para.23(1). (3) 1983 s.21(2A); added 1992(2) Sch.3 para.23(2). 36 1990 s.11; amended 1991 s.15; 1993 s.48. 37(1) 1983 s.19(1); amended 1992(2) Sch.3 para.20(1). (2) 1983 s.19(1A); added 1986 s.13; amended 1992(2) Sch.3 para.20(2). (3), (4) 1983 s.19(2); amended 1992(2) Sch.3 para.20(3), (4). 38 1983 s.25; amended 1992(2) Sch.3 para.26. 39 1983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24. 40 1983 s.20A; added 1992(2) Sch.3 para.22. 41(1), (2) 1983 s.27(1), (2). (3), (4) 1983 s.27(2A), (2B); added 1984 s.11; amended 1992(2) Sch.3 para.28. (5) 1983 s.27(3). (6) 1983 s.27(4); amended National Health Service and Community Care Act 1990 (c.19) Sch.8 para.9; Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. (7) 1983 s.27(5); added National Health Service and Community Care Act 1990 (c.19) s.61(4). (8) 1983 s.27(6); added Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. 42 1983 s.28; amended 1990 s.10(8). 43(1) 1983 s.29(1); amended 1992(2) Sch.3 para.29. (2) 1983 s.29(2) (3) 1983 s.29(3), (3A); added 1991 s.16. (4) to (8) 1983 s.29(4) to (8); amended Companies Consolidation (Consequential Provisions) Act 1985 (c.9) Sch.2; Companies Act 1989 (c.40) Sch.18 para.27. 44(1), (2), (3) Section 29A added 1987 s.15; s.29A(1), (2) amended 1990 s.14(2); 1992(2) Sch.3 para.30(1), (2). (4) 1983 s.29A(3A); added 1990 s.14(3). (5) to (10) 1983 s.29A(4) to (9); amended 1992(2) Sch.3 para.30(3). 45 1983 s.30; amended 1992(2) Sch.3 para.31. 46(1) to (4) 1983 s.31(1) to (4); amended 1992(2) Sch.3 para.32(1). (5) 1983 s.31(5); added 1985 s.31. (6) 1983 s.31(6); added 1992(2) Sch.3 para.32(2). 47(1) 1983 s.32(2); substituted 1992(2) Sch.3 para.33. (2), (3) 1983 s.32(3), (4). 48 1983 s.32A; added 1992(2) Sch.3 para.34. 49 1983 s.33. 50 1983 s.34. 51 1983 s.35A; added 1989 Sch.3 para.6. 52 1983 s.37; substituted 1992(2) Sch.3 para.37. 53 1983 s.37A; added 1987 s.16. 54 1983 s.37B; added 1992(2) s.16. 55 1983 s.37C; added 1993 s.45. 56(1), (2) 1986 s.9(1), (2). (3)(a) 1986 s.9(3)(a). (b) 1986 s.9(3)(aa); added 1992(2) Sch.3 para.94. (c) to (e) 1986 s.9(3)(b) to (d). (4) 1986 s.9(4). (5) 1986 s.9(5); amended 1992(2) Sch.3 para.94. (6) to (10) 1986 s.9(6) to (10); amended Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.32. 57(1) 1986 Sch.6 para.1. (2), (3) 1986 Sch.6 para.2; Table A substituted S.I.1993/765; amended S.I.1993/2952. (4) 1986 Sch.6 para.4; amended 1993 s.43(3). (5) 1986 Sch.6 para.5(1); amended 1993 s.43(2)(a), (b). (6) 1986 Sch.6 para.5(2). (7) 1986 Sch.6 para.6(1); amended 1993 s.43(2)(c). (8) 1986 Sch.6 para.6(2); amended 1993 s.43(2)(d). 58 1983 s.38; amended 1992(2) Sch.3 para.38. 59(1) 1985 s.19(1). (2) 1985 s.19(2)(a), (c); amended 1993 Sch.2 para.5(1). (3) 1985 s.19(3); amended 1993 Sch.2 para.5(2). (4) 1985 s.19(4); substituted 1993 Sch.2 para.6(1). (5) 1985 s.19(5); amended 1993 Sch.2 para.6(2),7. (6) 1985 s.19(5A); added 1993 Sch.2 para.6(3). (7) to (10) 1985 s.19(6) to (9). (11) 1993 Sch.2 para.5(3),7(2), (4). 60(1) 1985 s.13(1); amended 1993 Sch.2 para.3(2)(a). (2)(a) 1985 s.13(2)(ba); added 1992(2) Sch.3 para.77(1)(b). (b) 1985 s.13(2)(a). (c) 1985 s.13(2)(b); amended 1992(2) Sch.3 para.77(1)(a). (d) 1985 s.13(2)(d); added 1990 s.11(12). (e) 1985 s.13(2)(c). (3) 1985 s.13(3). (4) to (6) 1985 s.13(5) to (7). (7) 1985 s.27(1). 61(1) to (5) 1986 s.14(1) to (5). (6) 1986 s.14(8). 62 1985 s.13A; added 1989 s.23. 63(1) 1985 s.14(1); amended 1992 s.7(1). (2) 1985 s.14(2); substituted 1988 s.16(2); amended 1993 Sch.2 para.1. (3) 1985 s.14(4); amended 1988 s.16(3); 1994 s.45. (4) to (6) 1985 s.14(4A), (4B), (4C); added 1993 Sch.2 para.1(2). (7) 1985 s.14(5); amended 1988 s.16(4). (8), (9) 1985 s.14(5A), (5B); added 1988 s.16(5); amended 1992(2) Sch.3 para.78; 1993 Sch.2 para.1(3); 1994 s.45. (10), (11) 1985 s.14(6), (7). 64 1985 s.14A; added 1988 s.17. (1) 1985 s.14A(1); amended 1993 Sch.2 para.2(1). (2), (3) 1985 s.14A(2), (3); substituted 1993 Sch.2 para.2(2). (4) 1985 s.14A(4); amended 1993 Sch.2 para.2(3). (5) 1985 s.14A(5). (6) 1985 s.14A(6); amended 1993 Sch.2 para.2(4). (7) 1985 s.14A(7). 65 1985 s.14B; added 1992(2) Sch.3 para.79. 66 1985 s.17A(1) to (8), (10); added 1992(2) Sch.3 para.82. 67(1) 1985 s.15(1)(a), (aa), (b); amended 1988 s.18(1); 1992(2) Sch.3 para.80(1). (2) 1985 s.15(2). (3) 1985 s.15(3); amended 1988 s.18(2); 1992(2) Sch.3 para.80(2). (4) 1985 s.15(3A); added 1988 s.18(3); amended 1992(2) Sch.3 para.80(3). (5), (6) 1985 s.15(3B), (3C); added 1992(2) Sch.3 para.80(4). (7) 1985 s.15(3D); added 1992(2) s.16(5). (8) to (11) 1985 s.15(4) to (7). 68 1985 s.16. 69(1) 1985 s.17(1); amended 1988 s.19(1)(b). (a) 1985 s.17(1)(a); amended 1988 s.19(1)(a); 1992(2) Sch.3 para.81(a). (b) 1985 s.17(1)(aa); added 1992(2) Sch.3 para.81(b). (c), (d), 1985 s.17(1)(b), (c). (e), (f) 1985 s.17(1)(d), (e); added 1986 s.15(1). (2) 1985 s.17(2). (3) 1985 s.17(3); amended 1988 s.19(2). (4) 1985 s.17(4)(a), (c) to (e). (5) to (9) 1985 s.17(5) to (7), (9), (10). (10) 70 1985 s.15A; added 1993 Sch.2 para.3(1). 71 1985 s.33(2), (3). 72(1) 1983 s.39(1); amended 1985 s.12(2). (2) 1983 s.39(1A); added 1985 s.12(3); para.(ba) added 1992(2) Sch.3 para.39(1)(b); amended 1990 s.11(11)(a); 1992(2) Sch.3 para.39(1)(a). (3) 1983 s.39(2); amended 1985 s.12(2), (4). (4) to (7) 1983 s.39(2A), (2B), (2C), (2D); added 1985 s.12(5); amended 1992(2) Sch.3 para.39(2). (8) 1983 s.39(3); amended 1985 s.12(2). (9) 1983 s.39(3A); added 1985 s.12(6). (10) 1983 s.39(4); amended 1992(2) Sch.3 para.39(3). (11) 1983 s.39(5). (12) 1983 s.39(9); 1985 s.33(5)(a). (13) 1985 s.33(5)(a); amended 1992(2) Sch.3 para.86. 73(1) 1983 Sch.7 para.4(1). (2), (3) 1983 Sch.7 para.4(2), (2A); substituted 1988 s.15(2); amended 1990 s.15(1); 1992(2) Sch.3 para.66(1). (4), (5) 1983 Sch.7 para.4(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). (6) 1983 Sch.7 para.4(5); amended 1988 s.15(3); 1992(2) Sch.3 para.66(2). (7) 1983 Sch.7 para.4(6); amended 1985 Sch.7 para.1(2); 1992(2) Sch.3 para.66(3). (8) 1983 Sch.7 para.4(6A); added 1985 Sch.7 para.1(3). (9), (10) 1983 Sch.7 para.4(9), (10); amended 1988 s.15(4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). 74(1) 1985 s.18(1); amended 1988 s.14(8)(b); 1990 s.16(2); 1992(2) Sch.3 para.83; 1993 Sch.2 para.4(1). (2) 1985 s.18(3); amended 1990 s.16(3); 1993 Sch.2 para.4(1). (3) 1985 s.18(3A); added 1993 Sch.2 para.4(2), (3). (4) to (7) 1985 s.18(6), (7), (8)(a), (b), (9); amended 1990 s.16(5). (8) 1993 Sch.2 para.4(3). 75 1983 Sch.7 para.4A; added 1992(2) Sch.3 para.67; amended Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). 76(1) 1985 s.21(1); amended 1988 s.19(3); 1992(2) Sch.3 para.84(1). (2) 1985 s.21(1A); added 1988 s.19(3);. (3) to (5) 1985 s.21(2) to (4). (6) 1985 s.21(4A); added 1992(2) Sch.3 para.84(2). (7) to (10) 1985 s.21(5) to (8); amended 1992(2) Sch.3 para.84(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). 77 1985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85. 78 1983 s.38A; added 1991 s.17 (1) to (8) 1983 s.38A(1) to (8). (9) 1983 s.38A(8A); added 1992(2) s.15(2). (10) to (12) 1983 s.38A(9) to (11). (13) 1983 s.38A(12); 1992(2) s.15(4). 79(1) to (3) 1985 s.20(1) to (3); substituted 1988 s.20; 1994 s.46. (4) 1985 s.20(3A); added 1992(2) s.15(1). (5) to (7) 1985 s.20(4), (5), (7); substituted 1988 s.20. 80 1989 s.24; S.I.1989/2271. 81(1), (2) 1983 s.38B; added 1991 s.17. (3) to (5) 1988 s.21; amended 1994 s.45. 82(1) 1983 s.40(1), Sch.8 para.1; 1985 s.30(1). (2) 1983 s.40; 1994 s.7(1) (3), (4) 1985 Sch.8 para.6. 83(a) 1983 s.40(1)(a). (b) 1983 s.40(1)(b); amended 1992(2) Sch.3 para.40(a). (c) 1983 s.40(1)(c). (d) 1983 s.40(1)(fa); added 1992(2) Sch.3 para.40(c). (e) 1983 s.40(1)(d); substituted 1987 Sch.2 para.4. (f) 1983 s.40(1)(g). (g) 1983 s.40(1)(e). (h) 1983 s.40(1)(f); amended 1990 s.11(11)(b). (j) 1983 s.40(1)(da); added 1992(2) Sch.3 para.40(b). (k) 1983 s.40(1)(h). (l) 1983 s.40(1)(n); amended 1992(2) Sch.3 para.40(f). (m) 1983 s.40(1)(hza); added 1992(2) s.16(2). (n) 1983 s.40(1)(o); added 1985 s.24(1); amended 1992(2) Sch.3 para.40(g). (o) 1986 s.14(6). (p) 1983 s.40(1)(m); amended 1992(2) Sch.3 para.40(e). (q), (r) 1983 s.40(1)(p), (q); added 1985 s.24(1). (s) 1983 s.40(1)(ha); added 1991 s.17(1). (t) 1983 s.40(1)(s); added 1989 s.24(9). (u) 1983 s.40(1)(hh); added 1986 s.10(2). (v) 1983 s.40(1)(j). (w) 1983 s.40(1)(ja); added 1992(2) Sch.3 para.40(d). (x) 1983 s.40(1)(k). (y) 1983 s.40(1)(r); added S.I.1987/1427 reg.11. (z) 1983 s.40(1)(l). 84(1) (2) 1983 s.40(2); amended 1985 s.24(3). (3) 1983 s.40(3); amended 1985 s.24(4). (4) 1983 s.40(3ZA); added 1993 s.46(1). (5) 1983 s.40(3B); added (as (3A)) 1985 s.24(5); amended 1986 s.10(3). (6) 1983 s.40(1A); added 1985 s.24(2) and amended 1993 Sch.2 para.3(2)(b); 1986 s.14(6). (7) 1983 s.40(3A); added 1986 s.10(3). (8) to (10) 1983 s.40(4) to (6); amended 1994 s.18(3). (11) 1993 s.46(2). 85 1985 s.25. 86 1985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c.53) Sch.3 para.17. 87 1985 s.29. 88(1) 1983 s.41(1); amended 1992(2) Sch.3 para.41(1). (2), (3) 1983 s.41(2), (3). (4) 1983 s.41(3A); added 1992(2) Sch.3 para.41(2). (5), (6) 1983 s.41(4), (5). (7) 1983 s.41(6); added 1992(2) Sch.3 para.41(3). 89(1) 1983 s.42(1). (2) 1983 s.42(1A); added 1989 Sch.3 para.7(1). (3) 1983 s.42(2); amended 1989 Sch.3 para.7(2). 90 1983 s.43; amended 1992(2) Sch.3 para.42. 91 1983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992. 92 1983 s.46A; amended 1992(2) Sch.3 para.44. 93 1983 s.46B; amended 1992(2) Sch.3 para.44. 94 1983 s.47. 95(1) 1983 s.47A(1); added 1992(2) Sch.3 para.45. (2) 1983 s.47A(1A); added S.I. 1992/3127. (3) to (5) 1983 s.47A(2) to (4); added 1992(2) Sch.3 para.45. 96(1) 1983 s.48(1); amended 1987 s.13; 1989 Sch.3 para.9; 1992(2) Sch.3 para.46(1). (2) 1983 s.48(9); added 1992(2) Sch.3 para.46(4). (3) 1983 s.48(1A); added 1992(2) Sch.3 para.46(2). (4) 1983 s.20(6). (5) 1983 s.48(1B); added 1992(2) Sch.3 para.46(2). (6), (7) 1983 s.48(4) (8) to (11) 1983 s.48(5) to (8); amended 1992(2) Sch.3 para.46. 97(1) 1983 s.45(1). (2) 1985 s.26(2)(b), 27(3)(c). (3), (4) 1983 s.45(3), (4); amended 1987 s.16(2); 1992 s.6(2); para.(d) added 1989 Sch.3 para.8; para.(e) added 1992(2) s.16(3). (5) 1983 s.45(2); 1985 s.15(8), 17(8), 17A(9), 18(8). 98 1983 s.46; amended 1992(2) Sch.3 para.43. 99 1983 s.49; amended 1992(2) Sch.3 para.47. 100 101 102 Schedule 1 para.1(1) to (4) 1983 Sch.1 para.1(1) to (4); substituted 1987 s.14(2); 1990 s.10(2), (3); amended 1992(2) Sch.3 para.48; S.I.1993/766; S.I.1993/2953. (5), (6) 1983 Sch.1 para.1(4A), (4B); added 1992(2) Sch.3 para.48. (7) 1983 Sch.1 para.1(5); substituted 1987 s.14(2); amended 1988 s.14(2); 1990 s.10(4); 1992(2) Sch.3 para.48. (8) 1983 Sch.1 para.1(6); added 1989 Sch.3 para.10(a); amended 1990 s.10(5). para.2(1) to (6) 1983 Sch.1 para.1A(1) to (6); added 1986 s.10(1); amended 1992(2) Sch.3 para.49(1). (7)(a), (b) 1983 Sch.1 para.1A(7)(a), (b); added 1986 s.10(1). (c) 1983 Sch.1 para.1A(7)(ba); added 1992(2) Sch.3 para.49(2). (d) to (f) 1983 Sch.1 para.1A(7)(c) to (e); added 1986 s.10(1). (8) 1983 Sch.1 para.1A(8); added 1986 s.10(1). para.3 1983 Sch.1 para.1B; added 1992(2) Sch.3 para.50. para.4 1983 Sch.1 para.2; substituted 1987 s.14(3); amended 1988 s.14(2); 1989 Sch.3 para.10(b); 1992(2) Sch.3 para.51; S.I.1993/766; S.I.1993/2953. para.5 to 8 1983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52. para.9, 10 1983 Sch.1 para.5,5A; substituted 1988 s.14(4); amended 1992(2) Sch.3 para.53; repealed in part 1992(2) Sch.18 Pt.V. para.11, 12 1983 Sch.1 para.7, 7A; substituted 1988 s.14(5); amended 1992(2) Sch.3 para.54, 55. para.13(1) 1983 Sch.1 para.8A(1); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. (2) 1983 Sch.1 para.9(1); amended 1992(2) Sch.3 para.57. (3) 1983 Sch.1 para.10; substituted 1988 s.14(6). (4) 1983 Sch.1 para.8A(1A), 9(1A); added 1992(2) Sch.3 para.56, 57. (5) 1983 Sch.1 para.8A(1B), 9(1B); added 1992(2) Sch.3 para.56, 57. (6) 1983 Sch.1 para.8A(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. para.14, 15 1983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58. para.16 1983 Sch.1 para.13; substituted 1987 s.14(10). para.17 1983 Sch.1 para.14. para.18 1983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57. para.19 1983 Sch.1 para.15. Schedule 2 1983 Sch.1A; added 1992(2) Sch.3 para.59. Schedule 3 1983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953. Schedule 4 para.1 to 4 1983 Sch.2 para.1 to 4; amended 1989 Sch.3 para.11. para.5(1), (2) 1983 Sch.2 para.5(1), (2); amended 1989 Sch.3 para.11; 1993 s.47(2). (3) 1983 Sch.2 para.5(2A); added 1993 s.47(3). (4) 1983 Sch.2 para.5(3). (5) 1983 Sch.2 para.5(3A); added 1993 s.47(4). (6) 1983 Sch.2 para.5(4). para.6 1983 Sch.2 para.5A; added 1992(2) Sch.3 para.60. para.7 1983 Sch.2 para.6 para.8(1), (2) 1983 Sch.2 para.7(1), (2); amended 1992(2) Sch.3 para.60. (3) 1983 Sch.2 para.7(2A); added 1992(2) s.16(4). (4) 1983 Sch.2 para.7(3) para.9 1983 Sch.2 para.8; added 1989 Sch.3 para.11. Schedule 5 para.1 to 6 1983 Sch.3 para.1 to 6 para.7 1983 Sch.3 para.6A; added S.I.1985/799. para.8 1983 Sch.3 para.7; amended S.I.1985/799. para.9 1983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328. para.10 S.I.1993/2328 para.4. Schedule 6 para.1 1983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c.1) Sch.29. para.2 1983 Sch.4 para.3. para.3 1983 Sch.4 para.3A; added 1992(2) Sch.3 para.61. para.4 1983 Sch.4 para.4 para.5, 6, 7 1983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61. para.8 1983 Sch.4 para.8A; added 1992(2) Sch.3 para.61. para.9 1983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2). para.10 1983 Sch.4 para.10. para.11 1983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61. para.12, 13 1983 Sch.4 para.12, 13. Schedule 7 1983 Schedule 4A; added 1992(2) Sch.3 para.62. Schedule 8 1983 Schedule 5 Group 1 to 4 Group 1 to 4; amended 1984 Sch.6 para.1; S.I.1988/507; 1989 s.19; S.I.1986/530; S.I.1992/628. Group 5 Group 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553. Group 6 Group 8A; added 1984 Sch.6 para.8. Item 1, 2 Group 8A Item 1, 2; amended 1989 Sch.3 para.2. Notes (1) to (8) Group 8A Notes (1), (1A), (2), (3), (4), (6), (6A), (7); amended S.I.1985/18; 1989 Sch.3 para.2; Planning (Consequential Provisions) Act 1990 c.11 Sch.2 para.61; Planning (Northern Ireland) Order 1991 S.I.1220 (N.I. 11). Group 7 Group 9; substituted S.I.1992/3223. Group 8 Item 1 to 13 Group 10 Item 1 to 10, 12 to 14; amended S.I.1984/631; S.I.1987/1806; S.I.1990/752; S.I.1992/628; S.I.1992/3126; S.I.1992/3223. Notes (1) to (9) Group 10 Notes (1), (2), (2A), (3) to (8); amended S.I.1987/1806; S.I.1990/752; S.I.1992/3126. Group 9 Group 11; amended 1989 Sch.3 para.3. Group 10 Group 12. Group 11 Group 13. Group 12 Item 1 to 20 Group 14 Item 1 to 10, 10A, 10B, 11, 12, 12A, 13 to 17; amended DLA Sch.2 para.13; S.I.1984/489; S.I.1984/959; S.I.1986/530; S.I.1987/437; S.I.1992/628; S.I.1992/3065. Notes (1) to (9) Group 14 Notes (1) to (9); amended DLA Sch.2 para.13; S.I.1984/959; S.I.1985/919; S.I.1986/530. Group 13 Group 15 Item 1, 3, 4, Notes (2) to (6); amended 1992(2) Sch.3 para.63; S.I.1992/3095 Sch.1 para.8. Group 14 Group 15A; added S.I.1992/3131; S.I.1994/686. Group 15 Item 1 to 10 Group 16 Item 1 to 10; amended S.I.1986/530; S.I.1987/437; S.I.1990/750; S.I.1991/737. Notes (1) to (12) Group 16 Notes (1), (3) to (13); amended S.I.1983/1717; S.I.1984/766; S.I.1985/431; S.I.1986/530; S.I.1987/437; S.I.1989/470; S.I.1990/750; S.I.1990/2129; S.I.1991/737. Group 16 Group 17; amended 1989 s.22; S.I.1993/767. Schedule 9 Schedule 6 Group 1 Item 1(a) to (n) Group 1 Item 1(a), (aa), (b) to (l); substituted 1989 Sch.3 para.4; amended S.I.1990/2553; S.I.1991/2569. Notes (1) to (16) Group 1 Notes (1) to (6), (6A), (7) to (10), (10A), (10B), (11) to (13); amended S.I.1990/2553; S.I.1991/2569. Group 2 Group 2; amended S.I.1990/2037. Group 3 Group 3. Group 4 Group 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517. Group 5 Item 1 to 9 Group 5 Item 1 to 6, 6A, 7, 8; 1987 s.18(1); S.I.1987/860; S.I.1989/2272. Notes (1) to (6) Group 5 Notes (1) to (6); amended S.I.1985/432; S.I.1989/2272. Group 6 Substituted S.I.1994/1188. Group 7 Item 1 to 11 Group 7 Item (1) to (11); amended Opticians Act 1989 (c.44) s.37(3); S.I.1985/1900; 1988 s.13; S.I.1989/2272. Notes (1) to (7) Group 7 Notes (1) to (7); amended S.I.1985/1900; 1988 s.13. Group 8 Group 8. Group 9 Group 9. Group 10 Group 10; amended S.I.1994/687. Group 11 Group 11; amended Inheritance Tax 1984 (c.51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100. Group 12 Group 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687. Schedule 10 1983 Schedule 6A; added 1989 Sch.3 para.6. para.1, 2 1983 Sch.6A para.1,2; amended S.I.1991/2569. para.3(1) to (6) 1983 Sch.6A para.3(1) to (6); amended S.I.1991/2569. (7), (8) 1983 Sch.6A para.3(8), (9). (9) 1983 Sch.6A para.3(10); added S.I.1991/2569. para.4, 5 1983 Sch.6A para.4, 5; amended S.I.1991/2569. para.6(1), (2) 1983 Sch.6A para.6(1),(2); amended S.I.1991/2569. (3), (4) 1983 Sch.6A para.6(2A), (2B); added S.I.1991/2569. (5) 1983 Sch.6A para.6(3). (6) to (8) 1983 Sch.6A para.6(4) to (6); added S.I.1991/2569. para.7 1983 Sch.6A para.6A; added S.I.1991/2569. para.8, 9 1983 Sch.6A para.7, 8; amended S.I.1991/2569. Schedule 11 para.1 1983 Sch.7 para.1. para.2(1), (2) 1983 Sch.7 para.2(1), (2); amended 1992(2) Sch.3 para.64. (3) to (5) 1983 Sch.7 para.2(2A), (2B), (2C); added 1992(2) Sch.3 para.64. (6) 1983 Sch.7 para.2(3). (7) 1983 Sch.7 para.2(3A); added 1987 s.11(2). (8), (9) 1983 Sch.7 para.2(3B), (3C); added 1992(2) Sch.3 para.64; amended 1993 s.50(4) (10) to (13) 1983 Sch.7 para.2(4) to (7); amended 1989 s.25(2). para.3(1), (2) 1983 Sch.7 para.3(1), (2) (3) 1983 Sch.7 para.3(2A); amended 1992(2) Sch.3 para.65. para.4 1983 Sch.7 para.5; amended 1992(2) Sch.3 para.68. para.5 1983 Sch.7 para.6; amended 1984 s.16; Debtors (Scotland) Act (c.18) Sch.4 para.4; 1992(2) Sch.3 para.69. para.6(1) 1983 Sch.7 para.7(1); amended 1992(2) Sch.3 para.70. (2) 1983 Sch.7 para.7(1A); added 1989 s.25. (3) to (6) 1983 Sch.7 para.7(2) to (5); amended 1985 Sch.7 para.2; PACE Sch.6 para.41. para.7(1) to (4) 1983 Sch.7 para.8(1) to (4); amended 1985 Sch.7 para.3; 1992(2) Sch.3 para.71. (5) to (7) 1983 Sch.7 para.8(4A), (4B), (4C); amended 1985 Sch.7 para.3. (8) 1983 Sch.7 para.8(5). para.8 1983 Sch.7 para.9; amended 1992(2) Sch.3 para.72. para.9 1983 Sch.7 para.9A; added 1985 Sch.7 para.4. para.10 1983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73. para.11 to 13 1983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6. para.14 1983 Sch.7 para.11; amended 1992(2) Sch.3 para.74. Schedule 12 para.1 1983 Sch.8 para.1; 1994 s.7. para.2 1983 Sch.8 para.2; amended 1985 Sch.8 para.2; CLSA Sch.10 para.52. para.3(1) 1983 Sch.8 para.3(1); substituted JPRA Sch.6 para.35. (2) to (4) 1983 Sch.8 para.3(2) to (4); amended 1985 Sch.8 para.3. (5) 1983 Sch.8 para.3(4A); added JPRA Sch.8 para.16. (6) 1983 Sch.8 para.3(5); amended 1985 Sch.8 para..3. para.4 1983 Sch.8 para.4; amended 1985 Sch.8 para.4. para.5, 6 1983 Sch.8 para.5, 6. para.7(1) to (3) 1983 Sch.8 para.7(1) to (3). (4) to (7) 1983 Sch.8 para.7(3A), (3B), (3C), (3E); added 1985 Sch.8 para.5; amended CLSA Sch.10 para.52; JPRA Sch.6 para.35. (8) 1983 Sch.8 para.7(4); amended 1985 Sch.8 para.5. (9) 1983 Sch.8 para.7(4A); added JPRA 1993 Sch.8 para.16. (10) 1983 Sch.8 para.7(5); amended 1985 Sch.8 para.5. para.8 1983 Sch.8 para.8 para.9 1983 Sch.8 para.9; 1985 s.27(3). (a) to (d) 1983 Sch.8 para.9(a) to (d). (e) 1983 Sch.8 para.9(dd); added 1985 s.27(2). (f) to (h) 1983 Sch.8 para.9(e) to (g); amended 1985 s.27(2). (j) 1986 s.14(7) para.10 1983 Sch.8 para.10; added 1985 s.28.

Zero-rated supplies of goods and services

Bad debt relief

Supplies during construction of buildings and works

Offences and Penalties

paragraph schedule-13-paragraph-11

paragraph schedule-13-paragraph-12

paragraph schedule-13-paragraph-13

paragraph schedule-13-paragraph-14

paragraph schedule-13-paragraph-15

paragraph schedule-13-paragraph-16

paragraph schedule-13-paragraph-17

paragraph schedule-13-paragraph-18

Importation of goods

Assessments

Set-off of credits

VAT tribunals

Isle of Man