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The Value Added Tax (Amendment) (No. 4) Regulations 1997
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Statutory Instruments
1997 No. 2437
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 4) Regulations 1997
Made
10th October 1997
Laid before the House of Commons
10th October 1997
Coming into force
1st November 1997
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 58 of, and paragraph 2(6) of Schedule 11 to, the value Added Tax Act 1994(1) and off all other powers enabling them in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the value Added Tax (Amendment) (No. 4) Regulations 1997 and shall come into force on 1st November 1997.
2. Regulations 70, 73 and 74 of the value Added Tax Regulations 1995(2) shall be omitted.
Martin Brown
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
10th October 1997
Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st November 1997, amend Part IX (Supplies by Retailers) of the value Added Tax Regulations 1995 S.I. 1995/2518) (“the principal Regulations”).
Regulation 2 omits regulation 70 of the principal Regulations, so that a retailer is no longer required to notify the Commissioners in writing on every return made by him of the retail scheme which he is using.
Regulation 2 also omits regulations 73 and 74 of the principal Regulations. Methods for valuing retail supplies under Groups 1 and 12 of Schedule 8 to the value Added Tax Act 1994 are now to be described in a notice published by the Commissioners under regulation 67 of the principal Regulations.
(1)
1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.
(2)
S.I. 1995/2518; to which there are amendments not relevant to these regulations.
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