OpenLegislation

The Value Added Tax (Amendment) (No. 3) Regulations 2001

S.I. 2001/3828 · Made 27 November 2001

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 27th November 2001

Laid before the House of Commons 3rd December 2001

Coming into force 1st January 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(4) of, and paragraph 17 of Schedule 1 to, the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations to the whole text

Footnotes

f1

1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. Signature
  5. Schedule
  6. Form No.1Part Form No.1
  7. Form No.2Part Form No.2
  8. Explanatory note

1

These Regulations may be cited as the Value Added Tax (Amendment) (No.3) Regulations 2001 and come into force on 1st January 2002.

2

The Value Added Tax Regulations 1995f1 are amended as follows.

3

In Schedule 1, for forms numbered 1 and 2 substitute respectively forms numbered 1 and 2 in the Schedule to these Regulations.

Signature

New King’s Beam House 22 Upper Ground London SE1 9PJ

Martin Brown

Commissioner of Customs and Excise

27th November 2001

Form No.1

Form No.2

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st January 2002, amend Schedule 1 to the Value Added Tax Regulations 1995 (S.I. 1995/2518) by substituting revised Forms 1 and 2, the Application for VAT Registration and the Partnership Details forms respectively.