Introductory Text
1.(1) These Regulations may be cited as the Value Added...
2.Amend the Value Added Tax Regulations 1995 as follows.
3.In regulation 15 (change of rate, credit notes)—
4.In regulation 24 (interpretation of Part V – accounting, payment...
5.In regulation 117 (interpretation of Part XVI – importations, exportations...
6.Omit regulations 129(2) (supplies to overseas persons - crew), 130...
Signature
Explanatory Note