The Value Added Tax (Amendment) (No. 3) Regulations 2000

1. Introductory Text

2. 1. These Regulations may be cited as the Value Added Tax...

3. 2. The Value Added Tax Regulations 1995 shall be amended in...

4. 3. In regulation 2(1), in the meaning given for “registered person”,...

5. 4. For regulation 5 there shall be substituted— (1) Where any person is required under paragraph 5(1) or...

6. 5. In regulation 25(1)(b) for “Schedules 1, 2 and 3” there...

7. 6. In each of sub-paragraphs (c), (d) and (e) of regulation...

8. 7. The form numbered 7A in Schedule 1 to these Regulations...

9. Signature

10. 1. SCHEDULE 1

       1. The form which is to be added to the Value...

11. Explanatory Note