The Value Added Tax (Amendment) Regulations 2007
1These Regulations may be cited as the Value Added Tax...
2The Value Added Tax Regulations 1995 are amended as follows....
3For regulation 170A substitute— (1) This regulation applies where— (a) the claimant made a...
4For regulation 171(1) substitute— 171—Where a claimant—
5In regulation 172J for “170A” substitute “170A(5)”.

2007 No. 313

value added tax

The Value Added Tax (Amendment) Regulations 2007

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 36(5)(f), (6)(b) and (7)(a) of the Value Added Tax Act 19941: