The Value Added Tax (Amendment) Regulations 2013
1Citation and commencement
2These Regulations come into force on 15th April 2013.
3Amendment of the Value Added Tax Regulations 1995
4In regulation 4B (electronic communication: specified communications)—
5For the heading to Part 17 substitute “MEANS OF TRANSPORT”....
6(1) In the heading to regulation 148 (notification of acquisition...
7After regulation 148, insert— Notification of the arrival in the...

2013 No. 701

Value Added Tax

The Value Added Tax (Amendment) Regulations 2013

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sub-paragraphs (4) to (5B), (5D) and (11) of paragraph 2 of Schedule 11 to the Value Added Tax Act 19941, sections 132 and 133 of the Finance Act 19992 and section 204 of the Finance Act 20033.