The Value Added Tax (Amendment) Regulations 2012

Amendment of the Value Added Tax Regulations 1995

This section has no associated Explanatory Memorandum

3.  Regulation 25A of the Value Added Tax Regulations 1995(1) is amended as follows.

(1)

Regulation 25A was inserted by S.I. 2009/2978 and amended by S.I. 2010/559.