2006 No. 2902

value added tax

The Value Added Tax (Amendment) (No.2) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the power conferred by paragraph 17 of Schedule 1 to the Value Added Tax Act 19942:

1

These Regulations may be cited as the Value Added Tax (Amendment) (No.2) Regulations 2006 and come into force on 1st December 2006.

2

The Value Added Tax Regulations 19953 are amended as follows.

3

In Schedule 1, for form numbered 1 (application for VAT registration) substitute form numbered 1 in the Schedule to these Regulations.

Paul GraySteve LameyTwo of the Commissioners for Her Majesty’s Revenue and Customs

SCHEDULE

Regulation 3

Form No.1: Application for VAT Registration    Regulation 5(1)

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations, which come into force on 1st December 2006, amend Schedule 1 to the Value Added Tax Regulations 1995 (S.I. 1995/2518) by substituting revised Form No. 1: Application for VAT Registration.

A full regulatory impact assessment of the effect that this instrument will have on the costs of business, charities or voluntary bodies is available at www.hmrc.gov.uk.