Search Legislation

The Value Added Tax (Amendment) Regulations 2003

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

This Statutory Instrument has been made in consequence of a defect in S.I. 2002/3027 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2003 No. 532

VALUE ADDED TAX

The Value Added Tax (Amendment) Regulations 2003

Made

6th March 2003

Laid before House of Commons

7th March 2003

Coming into force

1st April 2003

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 26(A)(3) and (4) of the Value Added Tax Act 1994(1), and of all other powers enabling them in that behalf, hereby make the following regulations:

(1)

1994 c. 23; section 26A was inserted by section 22(1) of the Finance Act 2002 (c. 23); section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources