The Value Added Tax (Amendment) (No. 2) Regulations 2005

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Credit for, or repayment of, overstated or overpaid VAT

4. 3. In regulation 43A— (a) in the definition of “claim”—

5. 4. In regulation 43B, for “repayment” substitute “crediting”.

6. 5. In regulation 43C— (a) in paragraph (a), for “repayment” substitute...

7. 6. For regulation 43D substitute— Notifications and repayments to the Commissioners...

8. 7. In paragraph (2) of regulation 43F, for “paid” substitute “credited”....

9. 8. In paragraph (2) of regulation 43G— (a) in sub-paragraph (b),...

10. 9. Omit regulation 43H.

11. 10. Goods subject to warehousing regime: place of supply

12. Signature

13. Explanatory Note