The Value Added Tax (Amendment) (No.3) Regulations 2014
1Citation and commencement
2Amendment of the Value Added Tax Regulations 1995
3In regulation 43A (reimbursement arrangements: interpretation of Part 5A) for...
4In regulation 165 (bad debt relief: interpretation of Part 19)—...
5(1) At the start of paragraph (1) of regulation 166...
6In regulation 168 (bad debt relief: records to be kept...
7(1) At the start of paragraph (1) of regulation 171...
8(1) In— (a) paragraph (2)(c) of regulation 173B (repayments to...
9After Part 25 (distress and diligence) insert— PART 26 UK...
10(1) In Part 26 (UK Union and Non-Union Special Accounting...
11After Part 26 (UK Union and Non-Union Special Accounting Schemes:...

2014 No. 2430

Value Added Tax

The Value Added Tax (Amendment) (No.3) Regulations 2014

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 36(5)(a), (c), (f) and (7)(b), 39(1) and (3), 80(6) and 80A(1) and (3) to (7) of, paragraphs 4(5)(a) and (b), 7(3), 12(4), 16C(4)(a) and (b), 16J(1), 16K(5)(a) and (b) and 16L of Schedule 3B to, and paragraphs 5(5)(a) and (b), 6(2), 10(3)(b), 17(4), 19, 23(4)(a) and (b), 30(1), 31(5)(a) and (b) and 32 of Schedule 3BA to, the Value Added Tax Act 19941: