xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.These Regulations may be cited as the Value Added Tax...
2.The Value Added Tax Regulations 1995 are amended as follows....
3.After Part 4 (EC Sales Statements) insert— PART 4A REVERSE...
4.In Part 5 (accounting, payment and records)–
5.In Part 7A (flat rate scheme for small businesses), in...
6.In Part 8 (cash accounting), in regulation 58(2) omit “or”...
7.After Part 19B (Repayment of input tax where consideration not...
Signature
Explanatory Note