The Value Added Tax (Amendment) (No. 5) Regulations 2003 No. 2318

1. Introductory Text

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

3. 2. The Value Added Tax Regulations 1995 are amended as follows....

4. 3. Continuous supplies

5. 4. In regulation 95, after “86(1) to (4)” delete “and” and...

6. 5. Importations

7. 6. After regulation 121 insert— (1) The application of the Customs Duties (Deferred Payment) Regulations...

8. Signature

9. Explanatory Note