The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991

Statutory Instruments

1991 No. 2312

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991

Made

17th October 1991

Laid before the House of Commons

25th October 1991

Coming into force

1st January 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 14 of Schedule 1 and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

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(2), 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

SCHEDULE 1

Regulation 4(1)

Form 1

Regulation 58(1)

Form 4

Regulation 58(4)

Form 5

Regulation 2

SCHEDULE 2 REVOCATIONS

(1)	(2)	(3)
Regulations revoked	References	Extent of revocation
The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985	S.I. 1985/1650	Regulation 14 and the Schedule
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987	S.I. 1987/1916	Regulation 12 and the Schedule
The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988	S.I. 1988/2108	Regulation 8 and the Schedule in so far as they relate to forms numbered 1, 4 and 5
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989	S.I. 1989/2256	Regulation 5 and the Schedule

Explanatory Note

(This note is not part of the Regulations)

Regulation 2 of these Regulations substitutes, with effect from 1st January 1992, revised forms 1 (application for registration), 4 (value added tax return) and 5 (final value added tax return) in the Schedule to the Value Added Tax (General) Regulations 1985.

Regulation 3 revokes spent provisions relating to the forms in that Schedule.

(1)

1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

(2)

S.I. 1985/886; relevant amending instruments are S.I. 1985/1650, 1987/1916, 1988/2108, 1989/2256.