The Value Added Tax (Amendment) (No. 3) Regulations 2003

Made15th April 2003

Laid before the House of Commons15th April 2003

Coming into force16th April 2003

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”.

T. D. Byrne

Commissioner of Customs and Excise

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

15th April 2003

(This note is not part of the Regulations)

These Regulations, which come into force on 16th April 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).

Regulation 3 amends regulation 29(2) of the principal Regulations to clarify that there is no right to deduct input tax without a valid invoice unless the Commissioners direct that other evidence of the charge to VAT can support the claim. Such evidence is no longer confined to that contained in documents.