- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Taxable Person1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Taxable Person — also bound by 13 other Acts
Value Added Tax Regulations 1995
27 duties
Value Added Tax Act 1994
5 duties
What it requires
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.
s.art006
(1) Subject to paragraph (2) below, where article 5 above...
Regulated
- Declare VAT due on business imports in your VAT returnTaxable Person
6 other provisions — procedural and definitional
s.art001
Citation
s.art002
Interpretation
s.art003
Commencement
s.art004
Transitional Provisions relating to Value Added Tax
s.art005
(1) Where this article applies, the goods shall be treated...
s.art007
Without prejudice to sections 16 and 23 of the Interpretation...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.