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

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