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Regulation 1 Citation and commencement

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Value Added Tax (Amendment) (No. 6) Regulations 2003 and come into force—

(a)

for the purposes of Part 5 (bad debt relief) on 11th December 2003, and

(b)

for all other purposes on 1st January 2004.

(2)

Part 4 (partial exemption) has effect in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after 1st January 2004.