Statutory Instruments
VALUE ADDED TAX
Made
30th November 2005
Laid before the House of Commons
30th November 2005
Coming into force
1st January 2006
The Treasury make the following Order in exercise of the powers conferred on them by section 24(4) of the Value Added Tax Act 1994(1):
1. This Order may be cited as the Value Added Tax (Input Tax) (Person Supplied) Order 2005 and comes into force on 1st January 2006.
2. The Value Added Tax (Input Tax) (Person Supplied) Order 1991(2) is revoked.
Vernon Coaker
Tom Watson
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 2005
(This note is not part of the Order)
This Order, which comes into force on 1st January 2006, revokes the Value Added Tax (Input Tax) (Person Supplied) Order 1991.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of businesses, charities or voluntary bodies.
S.I. 1991/2306.