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The Value Added Tax (Amendment) (No. 2) Regulations 1998
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- 1998 No. 765
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend, with effect from 18th March 1998, the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Regulations”).
The amendment is a consequence of the amendments made to the Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) (“the Order”) made by the Value Added Tax (Place of Supply of Services) (Amendment) Order 1998 (S.I. 1998/763) (“the amendment Order”). Regulation 90(5) of the Regulations formerly referred to article 20 of the Order which, by virtue of the amendment Order, has been omitted from the Order. The relevant provisions of article 20 have been re-enacted by the new article 18 of the Order.
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