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The Trading Schemes (Exclusion) (Amendment) Regulations 1997
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- 1997 No. 1887
- Regulation 2
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Amendments
2. The Trading Schemes (Exclusion) Regulations 1997(1) are hereby amended:
(a)in regulation 3(a), by substituting for the words from the beginning of that paragraph to the word “does”:—
“any trading scheme which is a single tier trading scheme under which a participant operating at a level immediately below that of the promoter or single participant in the UK, who introduces another participant to the scheme at that level,”
(b)by substituting the following for regulation 3(b):—
“(b)any trading scheme all of the participants in which are making or have the intention of making taxable supplies in the UK and are registered for Value Added Tax; or”
(1)
S.I. 1997/31.
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