Amend the Value Added Tax Regulations 1995f1 as follows.
Annotations
Footnotes
f1
S.I. 1995/2518; relevant amending instruments are S.I. 1996/542 and S.I. 2001/677 (annual accounting), S.I. 2002/1142 (annual accounting and flat-rate scheme for small businesses) and S.I. 2002/2918 (supplies of land – special cases).