# The Value Added Tax (Amendment) (No. 3) Regulations 2003

S.I. 2003/1114 · made 15 April 2003

These Regulations, which come into force on 16th April 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).

Made under: Value Added Tax Act 1994 (Section 24)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003/pdf/uksi_20031114_en.pdf

## Introductory text

VALUE ADDED TAX
Made 15th April 2003
Laid before the House of Commons 15th April 2003
Coming into force 16th April 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24(6)(a) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following regulations:

## 1 

These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2003 and shall come into force on 16th April 2003.

## 2 

The Value Added Tax Regulations 1995 are amended as follows.

## 3 

In regulation 29(2) for “, instead of the document or invoice (as the case may require) specified in sub-paragraph (a), (b), (c), (d), (e) or (f) above,” substitute “or provide” and after “such other” delete “documentary”.

## Signature

T. D. Byrne
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
15th April 2003

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 16th April 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).
Regulation 3 amends regulation 29(2) of the principal Regulations to clarify that there is no right to deduct input tax without a valid invoice unless the Commissioners direct that other evidence of the charge to VAT can support the claim. Such evidence is no longer confined to that contained in documents.

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Source: https://www.legislation.gov.uk/uksi/2003/1114 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.