http://www.legislation.gov.uk/uksi/2012/33/regulation/10/made

The Value Added Tax (Amendment) Regulations 2012

Tax

VAT

en

King's Printer of Acts of Parliament

2013-01-10

VALUE ADDED TAX

These Regulations amend Part V (accounting, payment and records) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).