The Value Added Tax (Amendment) Regulations 1995
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax Regulations 1995 shall be amended in...
3After paragraph (5) of regulation 14 there shall be inserted—...
4In regulation 101(5) for “42(2)” there shall be substituted “41(2)”....
5In regulation 116(3)— (a) in sub-paragraph (a) for “(8)” there...
6In regulation 131 for the words “within 3 months from...
1995 No. 3147
VALUE ADDED TAX

The Value Added Tax (Amendment) Regulations 1995

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 26(1), (3) and 30(8) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations: