# The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994

S.I. 1994/803 · made 17 March 1994

These Regulations, which come into force on 1st May 1994, amend regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989 so that an error may be corrected in the value added tax account in accordance with that regulation if it is the taxable person who has discovered the error.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 7 paragraph 2); Finance Act 1985 (Section 14, Section 14A)

## Introductory text

VALUE ADDED TAX
Made 17th March 1994
Laid before the House of Commons 18th March 1994
Coming into force 1st May 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(4) of Schedule 7 to the Value Added Tax Act 1983 and sections 14(5A)(b) and 14A(4) of the Finance Act 1985 and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 

These Regulations may be cited as the Value Added Tax (Accounting and Records) (Amendment) Regulations 1994 and shall come into force on 1st May 1994.

## 2 

In regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989, after the word “discovered” there shall be inserted the words “by the taxable person”.

## Signature

Alexander W. Russell
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London,
SE1 9PJ
17th March 1994

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st May 1994, amend regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989 so that an error may be corrected in the value added tax account in accordance with that regulation if it is the taxable person who has discovered the error.

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Source: https://www.legislation.gov.uk/uksi/1994/803 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.