| PART I |
| Preliminary |
| 1. | Citation and commencement |
| 2. | Interpretation - general |
| 3. | Revocations and savings |
| 4. | Requirement, direction, demand or permission |
| PART II |
| Registration and provisions for special cases |
| 5. | Registration and notification |
| 6. | Transfer of a going concern |
| 7. | Notice by partnership |
| 8. | Representation of club, association or organisation |
| 9. | Death, bankruptcy or incapacity of taxable person |
| 10. | VAT representatives |
| 11. | Notification of intended section 14(1) supplies by intermediate suppliers |
| 12. | Notification of intended section 14(2) supplies by persons belonging in other member States |
| PART III |
| VAT invoices and other invoicing requirements |
| 13. | Obligation to provide a VAT invoice |
| 14. | Contents of VAT invoice |
| 15. | Change of rate, credit notes |
| 16. | Retailers' invoices |
| 17. | Section 14(6) supplies to persons belonging in other member States |
| 18. | Section 14(1) supplies by intermediate suppliers |
| 19. | Section 14(2) supplies by persons belonging in other member States |
| 20. | General |
| PART IV |
| EC sales statements |
| 21. | Interpretation of Part IV |
| 22. | Submission of statements |
| 23. | Final statements |
| PART V |
| Accounting, payment and records |
| 24. | Interpretation of Part V |
| 25. | Making of returns |
| 26. | Accounting for VAT on an acquisition by reference to the value shown on an invoice |
| 27. | Supplies under Schedule 4, paragraph 7 |
| 28. | Estimation of output tax |
| 29. | Claims for input tax |
| 30. | Persons acting in a representative capacity |
| 31. | Records |
| 32. | The VAT account |
| 33. | The register of temporary movement of goods to and from other member States |
| 34-35. | Correction of errors |
| 36. | Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT |
| 37. | Claims for recovery of overpaid VAT |
| 38. | Adjustments in the course of business |
| 39. | Calculation of returns |
| 40. | VAT to be accounted for on returns and payment of VAT |
| 41. | Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable |
| 42. | Accounting for VAT on the removal of goods |
| 43. | Goods removed from warehousing regime |
| PART VI |
| Payments on account |
| 44. | Interpretation of Part VI |
| 45-48. | Payments on account |
| PART VII |
| Annual accounting |
| 49. | Interpretation of Part VII |
| 50. | Annual accounting scheme |
| 51-54. | Admission to the scheme |
| 55. | Expulsion from the scheme |
| PART VIII |
| Cash accounting |
| 56. | Interpretation of Part VIII |
| 57. | Cash accounting scheme |
| 58-63. | Admission to the scheme |
| 64. | Withdrawal from the scheme |
| 65. | Accounting |
| PART IX |
| Supplies by retailers |
| 66. | Interpretation of Part IX |
| 67-69. | Retail schemes |
| 70. | Notification of use of a scheme |
| 71. | Changing schemes |
| 72. | Ceasing to use scheme |
| 73. | Supplies under Schedule 8, Group 1 |
| 74. | Supplies under Schedule 8, Group 12 |
| 75. | Change in VAT |
| PART X |
| Trading stamps |
| 76. | Interpretation of Part X |
| 77-80. | Trading stamp scheme |
| PART XI |
| Time of supply and time of acquisition |
| 81. | Goods for private use and free supplies of services |
| 82. | Services from outside the United Kingdom |
| 83. | Time of acquisition |
| 84. | Supplies of land—special cases |
| 85. | Leases treated as supplies of goods |
| 86. | Supplies of water, gas or any form of power, heat, refrigeration or ventilation |
| 87. | Acquisitions of water, gas or any form of power, heat, refrigeration or ventilation |
| 88. | Supplier's goods in possession of buyer |
| 89. | Retention payments |
| 90. | Continuous supplies of services |
| 91. | Royalties and similar payments |
| 92. | Supplies of services by barristers and advocates |
| 93. | Supplies in the construction industry |
| 94. | General |
| 95. | Supplies spanning change of rate etc. |
| PART XII |
| Valuation of acquisitions |
| 96. | Interpretation of Part XII |
| 97. | Valuation of acquisitions |
| PART XIII |
| Place of supply |
| 98. | Distance sales from the United Kingdom |
| PART XIV |
| Input tax and partial exemption |
| 99-100. | Interpretation of Part XIV and longer periods |
| 101. | Attribution of input tax to taxable supplies |
| 102. | Use of other methods |
| 103. | Attribution of input tax to foreign and specified supplies |
| 104. | Attribution of input tax on self-supplies |
| 105-106. | Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies |
| 107-110. | Adjustment of attribution |
| 111. | Exceptional claims for VAT relief |
| PART XV |
| Adjustments to the deduction ofinput tax on capital items |
| 112. | Interpretation of Part XV |
| 113. | Capital items to which this Part applies |
| 114. | Period of adjustment |
| 115. | Method of adjustment |
| 116. | Ascertainment of taxable use of a capital item |
| PART XVI |
| Importations, exportations and removals |
| 117. | Interpretation of Part XVI |
| 118. | Enactments excepted |
| 119. | Regulations excepted |
| 120. | Community legislation excepted |
| 121. | Adaptations |
| 122. | Postal importations by registered persons in the course of business |
| 123. | Temporary importations |
| 124. | Reimportation of certain goods by non-taxable persons |
| 125. | Reimportation of certain goods by taxable persons |
| 126. | Reimportation of goods exported for treatment or process |
| 127. | Supplies to export houses |
| 128. | Export of freight containers |
| 129. | Supplies to overseas persons |
| 130-133. | Supplies to persons departing from the member States |
| 134. | Supplies to persons taxable in another member State |
| 135. | Supplies of goods subject to excise duty to persons who are not taxable in another member State |
| 136-139. | Territories to be treated as excluded from or included in the territory of the Community and of the member States |
| 140. | Entry and exit formalities |
| 141. | Use of the internal Community transit procedure |
| 142-145. | Customs and excise legislation to be applied |
| PART XVII |
| New means of transport |
| 146. | Interpretation of Part XVII |
| 147. | First entry into service of a means of transport |
| 148. | Notification of acquisition of new means of transport by non-taxable persons and payment of VAT |
| 149-154. | Refunds in relation to new means of transport |
| 155. | Supplies of new means of transport to persons departing to another member State |
| PART XVIII |
| Bad debt relief (the old scheme) |
| 156. | Interpretation of Part XVIII |
| 157. | The making of a claim to the Commissioners |
| 158-159. | Evidence required of the claimant in support of the claim |
| 160. | Preservation of documents and records and duty to produce |
| 161. | Set-off of amounts between the claimant and the debtor |
| 162. | Determination of outstanding amount of consideration in money |
| 163. | Repayment of a refund |
| 164. | Proving in the insolvency in Scotland |
| PART XIX |
| Bad debt relief (the new scheme) |
| 165. | Interpretation of Part XIX |
| 166. | The making of a claim to the Commissioners |
| 167. | Evidence required of the claimant in support of the claim |
| 168. | Records required to be kept by the claimant |
| 169. | Preservation of documents and records and duty to produce |
| 170. | Attribution of payments |
| 171. | Repayment of a refund |
| 172. | Writing off debts |
| PART XX |
| Repayments to Community traders |
| 173. | Interpretation of Part XX |
| 174. | Repayment of VAT |
| 175. | Persons to whom this Part applies |
| 176. | Supplies and importations to which this Part applies |
| 177. | VAT which will not be repaid |
| 178. | Method of claiming |
| 179. | Time within which a claim must be made |
| 180. | Deduction of bank charges |
| 181-182. | Treatment of claim and repayment claimed |
| 183-184. | False, altered or incorrect claims |
| PART XXI |
| Repayments to third country traders |
| 185. | Interpretation of Part XXI |
| 186. | Repayments of VAT |
| 187. | VAT representatives |
| 188. | Persons to whom this Part applies |
| 189. | Supplies and importations to which this Part applies |
| 190. | VAT which will not be repaid |
| 191. | Method of claiming |
| 192. | Time within which a claim must be made |
| 193. | Deduction of bank charges |
| 194-195. | Treatment of claim and repayment claimed |
| 196-197. | False, altered or incorrect claims |
| PART XXII |
| Repayment supplement |
| 198. | Computation of period |
| 199. | Duration of period |
| PART XXIII |
| Refunds to "do-it-yourself" builders |
| 200. | Interpretation of Part XXIII |
| 201. | Method and time for making claim |
| PART XXIV |
| Flat-rate scheme for farmers |
| 202. | Interpretation of Part XXIV |
| 203. | Flat-rate scheme |
| 204. | Admission to the scheme |
| 205. | Certification |
| 206. | Cancellation of certificates |
| 207. | Death, bankruptcy or incapacity of certified person |
| 208. | Further certification |
| 209. | Claims by taxable persons for amounts to be treated as credits for input tax |
| 210. | Duty to keep records |
| 211. | Production of records |
| PART XXV |
| Distress and diligence |
| 212. | Distress |
| 213. | Diligence |
