http://www.legislation.gov.uk/uksi/2009/2978/schedule/made
The Value Added Tax (Amendment) (No. 4) Regulations 2009
Tax
VAT
en
King's Printer of Acts of Parliament
2014-06-17
VALUE ADDED TAX
These Regulations, which come into force on 1st December 2009, amend Part V (accounting, payment and records) of and Schedule 1 to the VAT Regulations 1995 (S.I. 1995/2518).
SCHEDULE
Regulation 6