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Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
39. In regulation 118 (enactments excepted)—
(a)in paragraph (a)—
(i)before sub-paragraph (i) insert—
“(ai)section 5A (exemption from duty on spirits in flavourings)(),”;
(ii)omit sub-paragraphs (iii) and (v);
(iii)in sub-paragraph (vi), omit “and 43”;
(b)in paragraph (b), omit sub-paragraphs (iii) and (v);
(c)in paragraph (c), omit sub-paragraph (iv);
(d)after paragraph (f), insert—
“(fa)the Finance Act 1995(), section 5 (denatured alcohol);”.
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