UK Statutory Instrument 2017 United Kingdom

Value Added Tax (Amendment) Regulations 2017 (Limited Cost Trader rules)

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

Enforced by

HMRC

What's here

1 practical guide · 1 journey

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

1 guides

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 16 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Amendment of the Value Added Tax Regulations 1995

s.003

In regulation 55A, after paragraph (3) insert—

s.004

In regulation 55D, for “55H and 55JB” substitute “55H, 55JB...

s.005

In regulation 55H— (a) at the beginning of paragraph (1),...

s.006

In regulation 55JB, at the beginning of paragraph (3), for...

s.007

After regulation 55K insert— Appropriate percentage for limited-cost traders (1) This regulation applies for determining the appropriate percentage to...

s.008

In regulation 55N— (a) at the beginning of paragraph (1)...

Read the full Act on legislation.gov.uk (opens in a new tab)

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

Explore more

Browse legislation

Find other UK business legislation with related guidance.

Regulators

Learn more about the bodies that enforce this legislation.