The Value Added Tax (Amendment) (No. 3) Regulations 2010
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VAT
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King's Printer of Acts of Parliament
2014-07-29
VALUE ADDED TAX
These Regulations come into force on 4th January 2011 and amend Parts 3 (VAT invoices and other invoicing requirements), 7A (flat-rate scheme for small businesses) and 20 (repayments to Community traders) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).
Dave HartnettSteve LameyTwo of the Commissioners for Her Majesty’s Revenue and Customs