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Regulation 4 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 135(c) (supplies of goods subject to excise duty to persons who are not taxable in another member State), for “Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992” substitute “Excise Goods (Holding, Movement and Duty Point) Regulations 2010f1”.

Annotations

Footnotes

f1

S.I. 2010/593 which was amended by S.I. 2011/2225 and S.I. 2012/2786.