The Value Added Tax (Amendment) Regulations 2019
1Citation, commencement and effect
2(1) The amendments made by these Regulations have effect in...
3Amendment of the Value Added Tax Regulations 1995
4After regulation 15B insert— Changes in consideration: debit notes and...
5In regulation 24 omit the definition of “increase in consideration”...
6After regulation 24 insert— For the purposes of this Part— (a) an increase in...
7In regulation 31(1)— (a) at the end of sub-paragraph (h)...
8In regulation 38— (a) after paragraph (4) insert—
9In regulation 38A— (a) in paragraph (2)—

2019 No. 1048

Value Added Tax

The Value Added Tax (Amendment) Regulations 2019

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 paragraph 2(10)(b) to (e) and (11) of Schedule 11 to the Value Added Tax Act 19941.