The Value Added Tax (Amendment) Regulations 2012
1Citation, commencement and effect
2These Regulations come into force on 1st April 2012 and...
3Amendment of the Value Added Tax Regulations 1995
4For paragraph (3) substitute— (3) Subject to paragraph (6) below,...
5Omit paragraph (5).
6In paragraph (6)— (a) at the beginning, omit “However”;
7Omit paragraph (7).
8In paragraph (15)— (a) at the beginning insert “Subject to...
9After paragraph (15) insert— (15A) A person who—
10In paragraph (16) omit “specified”.
11In paragraph (18)(a) for “a specified person” substitute “a person...
12In paragraph (19) omit “paragraph (5)(b) above and”.
13In paragraph (21) omit “(5),”.
14Omit paragraph (22)(a).

2012 No. 33

Value Added Tax

The Value Added Tax (Amendment) Regulations 2012

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 25(1) of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 19941; sections 132 and 133 of the Finance Act 19992 and sections 135 and 136 of the Finance Act 20023.