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Regulation 2 Amendment

Original text. Later amendments are not shown.

The Value Added Tax Regulations 1995f1 are amended in accordance with the following Parts.

Annotations

Footnotes

f1

S.I. 1995/2518; relevant amending instruments are S.I. 1995/3147, S.I. 1996/1250, S.I. 1997/2887, S.I.1998/765, S.I. 2002/2918, S.I. 2003/1069 and S.I. 2003/2318 (invoicing), S.I. 2002/1142 and S.I. 2003/1069 (flat-rate scheme for small businesses), S.I. 1996/1250 (partial exemption), and S.I. 1999/3029 and S.I. 2002/3027 (bad debt relief).