UK Statutory Instrument SI 1995 United Kingdom

The Value Added Tax (Special Provisions) Order 1995

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)

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.

14 other provisions — procedural and definitional
s.001 Citation and commencement (opens in a new tab)
s.002 Interpretation (opens in a new tab)
s.003 Revocations (opens in a new tab)
s.004 Treatment of transactions (opens in a new tab)
s.005 (1) Subject to paragraph (2) below, there shall be treated... (opens in a new tab)
s.006 The following description of transaction shall be treated as a... (opens in a new tab)
s.007 The following description of transaction shall not be treated as... (opens in a new tab)
s.008 The following description of transaction shall be treated as neither... (opens in a new tab)
s.009 The following description of transaction shall be treated as neither... (opens in a new tab)
s.010 The following description of transaction shall be treated as neither... (opens in a new tab)
s.011 Self-supply (opens in a new tab)
s.012 Relief for certain goods (opens in a new tab)
s.013 Global Accounting (opens in a new tab)
s.relief for certain goods removed from northern ire Relief for certain goods removed from Northern Ireland to Great Britain

Help complying

Guvnor’s practical routes through this instrument.

VAT compliance for retailers

Complete VAT guidance for retail businesses. Covers pricing rules, retail schemes for calculating VAT, invoicing requirements, and submitting returns. Designed for VAT-registered …
1 more guide that reference this instrument
VAT for retail businesses

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