The Value Added Tax (Amendment) Regulations 2009
1Citation and commencement
2The Value Added Tax Regulations 1995 are amended as follows....
3Claims for input tax
4Correction of errors
5Adjustments in the course of business
6Flat-rate scheme for small businesses
7In regulation 55M (withdrawal from the scheme) after paragraph (3)...
8Input tax: exceptional claims for VAT relief
9Input tax adjustments: capital items
10Bad debt relief

2009 No. 586

Value Added Tax

The Value Added Tax (Amendment) Regulations 2009

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the powers conferred by sections 24(6), 25(1) and (6), 26(1), (3) and (4), 26B and 36(5) and (6) of, and paragraph 2(1), (10) and (11) of Schedule 11 to, the Value Added Tax Act 19942: