http://www.legislation.gov.uk/id/uksi/1997/2437

http://www.legislation.gov.uk/uksi/1997/2437/regulation/2/made

The Value Added Tax (Amendment) (No. 4) Regulations 1997

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

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”).