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

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Incentive for making a VAT return by way of an electronic return system

5. 4. Withdrawal of an incentive payment and recovery

6. 5. Appeals

7. 6. Directions

8. Signature

9. Explanatory Note