The Value Added Tax (Amendment) (No. 3) Regulations 1996

1. Introductory Text

2. 1. (1) These Regulations may be cited as the Value Added...

3. 2. In these Regulations unless the context otherwise requires— “Part” refers...

4. 3. The principal Regulations are amended in accordance with the following...

5. 4. In regulation 2(1) there is inserted immediately after the meaning...

6. 5. In regulation 9(2) between the expressions “date of death,” and...

7. 6. In regulation 13(1) there is inserted after the word “invoice”—...

8. 7. (1) In regulation 14(1), between the words “and regulation 16”...

9. 8. In regulation 31(1) there is inserted between sub-paragraphs (d) and...

10. 9. Regulation 40 is substituted with the following— (1) Any person making a return shall in respect of...

11. 10. In regulation 41, paragraphs (2) and (3) are omitted.

12. 11. Regulation 43(2) is replaced with— (2) Where a person to...

13. 12. There is inserted immediately after Part XVI a part to...

14. 13. The Part XVI(A) referred to in regulation 12 above shall...

15. 14. In regulation 101— (a) the words “subject to paragraph (5)...

16. 15. The forms numbered 17 and 18 in Schedule 1 to...

17. 16. A Schedule 1A is inserted between Schedules 1 and 2...

18. Signature

19. 1. SCHEDULE 1

    2. SCHEDULE 2

20. Explanatory Note