Introductory Text
1.Citation and commencement
2.Revocations
3.The Value Added Tax (General) Regulations 1985 shall be amended...
4.In regulation 4 — (a) in paragraph (1), for the...
5.Regulations 5, 6 and 7 are revoked.
6.For regulation 8, there shall be substituted the following: Where a person registered under paragraph 5 or 11(1)(b) of...
7.In regulation 45(d), after the words “zero-rating provisions” there shall...
8.In regulation 46(a), for the words “taxable person” there shall...
9.In regulation 58 — (a) for paragraph (3), there shall...
10.In regulation 62 — for paragraph (1), there shall be...
11.In regulation 65 — for paragraph (1), there shall be...
12.In the Schedule to the Regulations —
Signature
SCHEDULE
Explanatory Note