The Value Added Tax (Amendment) Regulations 2018

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 25(1) of, and paragraphs 2(1), (10)(b), (11), (11A) and 6(1), (5), (6), (7), (8), (10)(a) and (b) and (11)(a) and (b) of Schedule 11 to, the Value Added Tax Act 19941, section 132(1)(b), (3)(b) and (g) of the Finance Act 19992, section 135(1), (2)(a), (d), (e), (f), and (g), (3)(a), (b) and (c), (4)(a) and (7)(a) and (b) of the Finance Act 20023 and section 62(7) of the Finance (No. 2) Act 20174 make the following Regulations: