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The Value Added Tax (Amendment) (No. 2) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 820
- Regulation 1
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1.—(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2009 and, subject to paragraph (2) below, come into force on 1st April 2009 in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after that date.
(2) Where 31st March 2009 falls within the prescribed accounting period of a taxable person, the amendments made by these regulations shall not, in relation to that taxable person, have effect until the day after the end of that prescribed accounting period.
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