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The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991
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- UK Statutory Instruments
- 1991 No. 1332
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2.The Value Added Tax (General) Regulations 1985 shall be amended...
3.In regulation 53— (a) in sub-paragraph (b)(i) for “£58” there...
4.In regulation 55(1)— (a) in sub-paragraph (b)(i) for “£58” there...
5.After regulation 55 there shall be inserted— (1) In the case of supplies to a person departing...
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