The Value Added Tax (Amendment) (No. 4) Regulations 2002
Tax
VAT
King's Printer of Acts of Parliament
2012-05-17
VALUE ADDED TAX
These Regulations, which come into force on 1st January 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).
3
After “taxable person” in regulation 166A insert “, and the relevant supply was made before 1st January 2003,”.