1995 No. 3147
The Value Added Tax (Amendment) Regulations 1995
Made
Laid before the House of Commons
Coming into force
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26(1), (3) and 30(8) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 19941 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 (Amendment) Regulations 1995 and shall come into force on 1st January 1996.
2
The Value Added Tax Regulations 19952 shall be amended in accordance with regulations 3 to 6 below.
3
After paragraph (5) of regulation 14 there shall be inserted—
6
Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 19923.
4
In regulation 101(5) for “42(2)” there shall be substituted “41(2)”.
5
In regulation 116(3)—
a
in sub-paragraph (a) for “(8)” there shall be substituted “(14)”; and
b
in sub-paragraph (b) for “(2)” there shall be substituted “(3)”.
6
In regulation 131 for the words “within 3 months from that date” in paragraph (1)(a) there shall be substituted “before the end of the third month following that in which the supply is effected”.
(This note is not part of the Regulations)