The Value Added Tax (Amendment) (No. 5) Regulations 2003
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
These Regulations, which come into force on 1st October 2003, amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).
Continuous supplies4
In regulation 95, after “86(1) to (4)” delete “and” and insert “,” and after “88 to 93” insert “and 94B”.