The Value Added Tax (Amendment) (No. 6) Regulations 2003
PART 1PRELIMINARY
1Citation and commencement
2Amendment
PART 2INVOICING
3Before regulation 13 insert— Interpretation of Part 3 In this Part— (a) “advanced electronic signature” means an electronic...
4In regulation 13— (a) for paragraph (3) substitute—
5After regulation 13 insert— Electronic invoicing (1) This regulation applies where a document is provided by...
6After regulation 13A insert— Where a VAT invoice or part of a VAT invoice...
7In regulation 14(1)— (a) omit sub-paragraphs (f) and (k),
8In regulation 14(2)— (a) for the words at the beginning...
9After regulation 14(6) insert— (7) Where a registered person provides...
10In regulation 16(1) for “£100” substitute “£250”.
11In regulation 31(1) after sub-paragraph (i) insert—
12In regulation 83 for the words after “supplier” substitute— or...
13In regulation 84(2)(a) omit “, (9)”.
14In regulation 87 for the words after “occasion that” substitute...
15In regulation 88(2) after “appropriated” insert “or a self-billed invoice...
16In regulation 89(a) omit “(9),”.
PART 3FLAT-RATE SCHEME FOR SMALL BUSINESSES
17In regulation 55B(1)(a) (start date), after “notified” omit “in writing”....
18(1) In regulation 55A(1) (interpretation)— (a) omit the definitions of...
19(1) For regulations 55H to 55JA (appropriate percentage), substitute— (1) The appropriate percentage to be applied by a flat-rate...
20In regulation 55K (category of business), for the Table substitute—...
PART 4PARTIAL EXEMPTION
21After regulation 102 insert— (1) Where a taxable person— (a) is for the time...
PART 5BAD DEBT RELIEF
22In regulation 171(5), after “regulation” insert “, but subject to...
23After regulation 171(5) insert— (6) Paragraph (5) above does not...

2003 No. 3220

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 6) Regulations 2003

Made

Laid before the House of Commons

Coming into force

for the purposes of Part 5

for all other purposes

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 6(14), 12(1)(b), 26(1), (3) and (4), 26B and 36(5)(e) and (f) and (7) of, and paragraphs 2(1), 2A(1), 2A(2), 2A(3), 2A(4), 2A(5), 2A(6), 2A(7), 2B(2), 2B(4), 2B(5), 2(11), 3(1), 3(3) and 6(1) of Schedule 11 to, the Value Added Tax Act 19941, hereby make the following regulations: