Introductory Text
1.These Regulations may be cited as the Value Added Tax...
2.The Value Added Tax Regulations 1995 shall be amended in...
3.After paragraph (5) of regulation 14 there shall be inserted—...
4.In regulation 101(5) for “42(2)” there shall be substituted “41(2)”....
5.In regulation 116(3)— (a) in sub-paragraph (a) for “(8)” there...
6.In regulation 131 for the words “within 3 months from...
Signature
Explanatory Note