The Value Added Tax (Amendment) (No. 4) Regulations 2003
1(1) These Regulations may be cited as the Value Added...
2Amend the Value Added Tax Regulations 1995 as follows.
3In regulation 15 (change of rate, credit notes)—
4In regulation 24 (interpretation of Part V – accounting, payment...
5In regulation 117 (interpretation of Part XVI – importations, exportations...
6Omit regulations 129(2) (supplies to overseas persons - crew), 130...

2003 No. 1485

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 4) 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 30(8) and 88(5) of, and paragraph 2(1), (2), (10) and (11) of Schedule 11 to, the Value Added Tax Act 19941, hereby make the following regulations: