The Value Added Tax (Amendment) (No. 3) Regulations 2009
1Citation and commencement
2Amendment of the Value Added Tax Regulations 1995
3Amendment of Part 11 of the Regulations (time of supply and time of acquisition)
4In regulation 93(15), after “Taxes Act” insert “; but this...
5After regulation 93(15) insert— (16) For the purposes of this...
6For paragraph (4) of regulation 94B substitute—
7Amendment of Part 23 of and Schedule 1 to the Regulations (refunds to “do-it-yourself” builders)
8After regulation 201 insert— The relevant form for the purposes of a claim is—...
9In Schedule 1, for the form numbered 11 (VAT refunds...
SCHEDULE
Form No. 11A: VAT refunds for DIY housebuilders - Claim form for new houses
Form No. 11B: VAT refunds for DIY housebuilders - Claim form for conversions

2009 No. 1967

Value Added Tax

The Value Added Tax (Amendment) (No. 3) Regulations 2009

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 powers conferred by sections 6(14) and 35(2) of the Value Added Tax Act 19942.