2005 No. 762
VALUE ADDED TAX
The Value Added Tax (Amendment) Regulations 2005
Made 16th March 2005
Laid before the House of Commons 16th March 2005
Coming into force in accordance with regulation 1

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 26(1), (3) and (4) of the Value Added Tax Act 1994, hereby make the following regulations:
1994 c. 23; section 3(1) defines “taxable person” and 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.