http://www.legislation.gov.uk/uksi/2012/33/regulation/5/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).