The Value Added Tax (Amendment) Regulations 2017 No. 295

Amendment of the Value Added Tax Regulations 1995

5.  In regulation 55H—

(a) at the beginning of paragraph (1), for “The appropriate percentage” substitute “Subject to regulation 55KA, the appropriate percentage”;

(b) in paragraph (2)—

(i) in sub-paragraph (a)—

(aa) for “beginning with a relevant date” substitute “not falling within (b)”;

(bb) for “at the relevant date” substitute “on the first day of the period”;

(ii) omit sub-paragraph (c).