UK Statutory Instrument SI 1992 United Kingdom

The Value Added Tax (Input Tax) Order 1992

Under the directive of the Council of the European Communities dated 17th May 1977, No. 77/388/EEC (O.J. No. L145, 13.6.1977, p. 1) as amended by the directive of that Council dated 16th December 1991, No. 91/680 EEC (O.J. No. L376, 31.12.1991, p. 1), as from 1st January 1993 goods removed …

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

9 other provisions — procedural and definitional
s.001 Citation and commencement (opens in a new tab)
s.003 Revocations (opens in a new tab)
s.004 Disallowance of input tax (opens in a new tab)
s.005 (1) Tax charged on any goods or services supplied to... (opens in a new tab)
s.006 Where a taxable person constructing, or effecting any works to... (opens in a new tab)
s.007 (1) Subject to paragraph (2) to (2H) below tax charged... (opens in a new tab)
s.008 Application of this Order in relation to Northern Ireland (opens in a new tab)
s.art002 Interpretation
s.revocations REVOCATIONS
Schedules

Schedules

0 of 5 shown
5 other schedules
s.002 Disallowance of input tax in relation to acquisitions in Northern Ireland from the EU (opens in a new tab)
s.sch002 (1) In this Schedule “ NI acquisition VAT ” means...
s.sch002 (1) NI acquisition VAT charged on the acquisition in Northern...
s.sch002 Where a taxable person constructing or effecting any works to...
s.sch002 (1) NI acquisition VAT charged on the acquisition in Northern...

Help complying

Guvnor’s practical routes through this instrument.

Understanding VAT from scratch

A complete introduction to VAT for first-time registrants. Takes you from zero knowledge to confident VAT compliance, covering when to register, how …

VAT compliance checklist

Quick reference checklist for ongoing VAT compliance. For VAT-registered businesses who know the basics but want a quick reference for returns, invoices, …

Check which VAT you cannot reclaim

You cannot reclaim VAT on hospitality for customers and other business contacts, on most cars, on private purchases, on the costs of …
2 more guides that reference this instrument
Reclaim VAT on business purchases Tax rules for staff parties, gifts and Christmas bonuses

Connected legislation

The wider family of instruments made under the same parent Act.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.