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The Value Added Tax (Amendment) (No. 2) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1198
- Regulation 3
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3. After regulation 40 there shall be inserted the following:
“40A. Where the Commissioners in exercise of their power under section 28(2A)(1) of the Act have directed the manner in which payments on account under section 28 of the Act are to be made, a person who is liable to make such payments shall also pay any amount of VAT payable in respect of a return for any prescribed accounting period in the like manner.”.
(1)
The power to direct is given by subsection (2A) which was inserted by section 34 of the Finance Act 1996 (c. 8.).
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