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The Value Added Tax (Amendment) (No.3) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1614
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2.The Value Added Tax Regulations 1995 shall be amended as...
3.For regulation 58 there shall be substituted— (1) Without prejudice to paragraph (4) below, a taxable person...
4.In regulation 59 after the words “by publishing a fresh...
5.For regulation 60 there shall be substituted— (1) Without prejudice to regulation 64 below, a person shall...
6.For regulation 61 there shall be substituted— A person who ceases to operate the scheme either of...
7.For regulation 62 there shall be substituted— Where a person operating the scheme becomes insolvent he shall...
9.For regulation 64 there shall be substituted— (1) A person shall not be entitled to continue to...
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