2003 No. 1114
The Value Added Tax (Amendment) (No. 3) 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 section 24(6)(a) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following regulations:
1
These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2003 and shall come into force on 16th April 2003.
2
The Value Added Tax Regulations 19952 are amended as follows.
3
In regulation 29(2) for “, instead of the document or invoice (as the case may require) specified in sub-paragraph (a), (b), (c), (d), (e) or (f) above,” substitute “or provide” and after “such other” delete “documentary”.
(This note is not part of the Regulations)