The Value Added Tax (Amendment) (No. 2) Regulations 2014
1Citation, commencement and effect
2These Regulations come into force on 1st July 2014 and...
3Amendment of the Value Added Tax Regulations 1995
4Regulation 25A (making of returns) of the Value Added Tax...
2014 No. 1497
Value Added Tax

The Value Added Tax (Amendment) (No. 2) Regulations 2014

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 power conferred by section 25(1) of, and paragraph 2(1), (3A), (3B) and (11) of Schedule 11 to, the Value Added Tax Act 19941; sections 132 and 133 of the Finance Act 19992 and sections 135 and 136 of the Finance Act 20023.