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The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991
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- 1991 No. 2312
- Explanatory Note
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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.
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