The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001
1Citation and commencement
2Interpretation
3Incentive for making a VAT return by way of an electronic return system
4Withdrawal of an incentive payment and recovery
5Appeals
6Directions

2001 No. 759

VALUE ADDED TAX

The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001

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 Schedule 38 to the Finance Act 20001, hereby make the following regulations: