The Value Added Tax (Amendment) (No. 2) Regulations 1996

1. Introductory Text

2. 1. These Regulations may be cited as the Value Added Tax...

3. 2. The Value Added Tax Regulations 1995 shall be amended as...

4. 3. After regulation 40 there shall be inserted the following: Where the Commissioners in exercise of their power under section...

5. 4. After regulation 46 there shall be inserted the following: (1) A payment on account and a payment in respect...

6. Signature

7. Explanatory Note