Regulation 39 Amendment of the Value Added Tax Regulations 1995

In regulation 118 (enactments excepted)—

(a)

in paragraph (a)—

(i)

before sub-paragraph (i) insert—

“(ai)
section 5A (exemption from duty on spirits in flavourings)^f1,”;

(ii)

omit sub-paragraphs (iii) and (v);

(iii)

in sub-paragraph (vi), omit “and 43”;

(b)

in paragraph (b), omit sub-paragraphs (iii) and (v);

(c)

in paragraph (c), omit sub-paragraph (iv);

(d)

after paragraph (f), insert—

“(fa)
the Finance Act 1995^f2, section 5 (denatured alcohol);”.

Annotations