http://www.legislation.gov.uk/uksi/1995/1069/introduction/madeThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1995VATTaxKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAX These Regulations, which come into force when Royal Assent is granted to the Finance Bill 1995, further amend the Value Added Tax (General) Regulations 1985 (“the principal Regulations”) to provide special rules for dealing with VAT which may be chargeable on supplies between members of a group. Clause 25(2) of the Finance Bill 1995 will amend section 43 of the Value Added Tax Act 1994 by providing that supplies made by one of a number of companies treated as a group for VAT purposes to another such company are not to be disregarded unless the conditions specified in a new subsection (1A) of section 43 are satisfied. The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995RegulationsThe Value Added Tax Regulations 1995Sch. 2reg. 3(2)(3)reg. 1 1995 No. 1069 Made 12th April 1995 Laid before the House of Commons 12th April 1995 Coming into force in accordance with regulation 1 The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1) of and paragraph 2(10)(a) of Schedule 11 to the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations: 1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.