The Value Added Tax (Amendment) (No. 2) Regulations 2003
1Citation and commencement
2Amendment
3Annual Accounting
4In regulation 53(2)(a) (withdrawal from the scheme), for “transitional period”...
5Flat-rate scheme for small businesses
6In regulation 55K, for the Table substitute— Table Category of...
7(1) In regulation 55L(1)(a) (admission to the scheme)—
8Supplies of land – special cases
9For regulation 84(3) to (9) substitute— (3) Paragraph (2) above...
2003 No. 1069
VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 2) Regulations 2003

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 6(14), 25(1) and 26B of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 19941, and of all other powers enabling them in that behalf, hereby make the following regulations: