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2.The Value Added Tax Regulations 1995 are amended as follows....
5.For regulation 22 (submission of statements) substitute— (1) Every taxable person who makes a supply of goods—...
6.After regulation 22 insert— (1) Every taxable person who has made a supply of...
9.Flat-rate scheme for small businesses, category of business.
12.After regulation 173 insert— Repayments of VAT (1) The Commissioners shall make a repayment of VAT described...
14.In regulation 181 (treatment of claim), after “Schedule 11 to...
15.Omit regulations 182, 183 and the words “and repayment claimed”...
17.Omit regulation 195 and the words “and repayment claimed” from...
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