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The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991
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- 1991 No. 2312
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1. These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1991 and shall come into force on 1st January 1992.
2. In the Schedule to the Value Added Tax (General) Regulations 1985(1), for the forms numbered 1, 4 and 5 there shall be substituted respectively the forms numbered 1, 4 and 5 in Schedule 1 to these Regulations.
3. The Regulations specified in Schedule 2 to these Regulations are hereby revoked to the extent specified in column (3) of that Schedule.
Diana Seammen
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
LONDON SE1 9PJ
17th October 1991
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