Regulation 2 Citation, commencement and effect

These Regulations come into force on 1st July 2014 and have effect in relation to—

(a)

supplies made on or after that date; and

(b)

returns required by regulation 25 of the Value Added Tax Regulations 1995^f1 made for any prescribed accounting period which commences on or after that date.

Annotations

Footnotes

f1: S.I. 1995/2518; regulation 25 has been amended by S.I. 2000/258, S.I. 2000/794, S.I. 2004/1675, S.I. 2009/2978 and S.I. 2012/1899.