The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax (General) Regulations 1985 shall be amended...
3In regulation 53— (a) in sub-paragraph (b)(i) for “£58” there...
4In regulation 55(1)— (a) in sub-paragraph (b)(i) for “£58” there...
5After regulation 55 there shall be inserted— (1) In the case of supplies to a person departing...

1991 No. 1332

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(7) and 48(1) of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Regulations: