The Value Added Tax (Amendment) (No. 4) Regulations 2002
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax Regulations 1995 are amended as follows....
3After “taxable person” in regulation 166A insert “, and the...
4At the beginning of regulation 170(1) omit “Where” and insert...
5After regulation 170 insert the following regulation— Attribution of payments...
6In regulation 171— (a) in sub-paragraph (1)(b)(ii) for “regulation 170”...
7Immediately before regulation 172C insert the following— Application This Part applies where the relevant supply was made before...
8Immediately after Part XIXA insert the following— PART XIXB REPAYMENT...

2002 No. 3027

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 4) Regulations 2002

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 sections 26A(3), (4) and (5), and 36(5), (6) and (7), of the Value Added Tax Act 19941, and of all other powers enabling them in that behalf, hereby make the following regulations: