http://www.legislation.gov.uk/uksi/2015/1978/regulation/1/made

The Value Added Tax (Amendment) Regulations 2015

en

King's Printer of Acts of Parliament

2018-11-06

VALUE ADDED TAX

These Regulations come into force in accordance with regulation 2 and amend Part 14 (input tax and partial exemption) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the VAT Regulations”).