The Value Added Tax (Amendment) Regulations 1996

1. Introductory Text

2. 1. These Regulations may be cited as the Value Added Tax...

3. 2. The Value Added Tax Regulations 1995 shall be amended in...

4. 3. In regulation 21 the definitions of “contract work” and “processing...

5. 4. In paragraphs (1) and (1)(c) of regulation 22 for “(3),...

6. 5. In sub-paragraph (e) of paragraph (3) of regulation 22 the...

7. 6. Paragraph (4) of regulation 22 shall be omitted.

8. 7. In paragraph (a) of regulation 23 for “(3), (4) and...

9. 8. For paragraph (4) of regulation 117 there shall be substituted...

10. 9. Paragraphs (5) and (6) of regulation 117 shall be omitted....

11. Signature

12. Explanatory Note