These Regulations may be cited as the Value Added Tax (Amendment) (No. 4) Regulations 2010 and come into force on 1st January 2011.

Regulations 3 and 4 have effect in relation to supplies made on or after 1st January 2011.

Regulations 8, 11 and 13(g) have effect in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, that taxable person on or after 1st January 2011.

Regulation 9 has effect in relation to any person registering for VAT on or after 1st January 2011.

Regulation 12 has effect in relation to any capital item where the first interval of its adjustment period (as determined under the law prior to regulations 5 to 15 coming into force) has not started before 1st January 2011.