The Value Added Tax (Amendment) Regulations 2011
1Citation, commencement and effect
2Amendment of the Value Added Tax Regulations 1995
3Adjustments to the deduction of input tax on capital items
4In regulation 114(3B) (period of adjustment)— (a) for “paragraph 37(5)”...
5In regulation 115(5) (method of adjustment), for “paragraph 37(3)” substitute...

2011 No. 254

Value Added Tax

The Value Added Tax (Amendment) Regulations 2011

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 25(1) and 26(1), (3) and (4) of the Value Added Tax Act 19942.