Introductory Text
1.Citation, commencement and effect
2.These Regulations come into force on 1st April 2012 and...
3.Amendment of the Value Added Tax Regulations 1995
4.For paragraph (3) substitute— (3) Subject to paragraph (6) below,...
5.Omit paragraph (5).
6.In paragraph (6)— (a) at the beginning, omit “However”;
7.Omit paragraph (7).
8.In paragraph (15)— (a) at the beginning insert “Subject to...
9.After paragraph (15) insert— (15A) A person who—
10.In paragraph (16) omit “specified”.
11.In paragraph (18)(a) for “a specified person” substitute “a person...
12.In paragraph (19) omit “paragraph (5)(b) above and”.
13.In paragraph (21) omit “(5),”.
14.Omit paragraph (22)(a).
Signature
Explanatory Note
