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The Value Added Tax (Amendment) (No.2) Regulations 2006

S.I. 2006/2902 · Made 3 November 2006

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 3rd November 2006

Laid before the House of Commons 3rd November 2006

Coming into force 1st December 2006

The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the power conferred by paragraph 17 of Schedule 1 to the Value Added Tax Act 1994f2:

Annotations to the whole text

Footnotes

f1

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

f2

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 under the Act.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. Signature
  5. Schedule
  6. Form No.1: Application for VAT RegistrationRegulatPart Form No.1: Application for VAT RegistrationRegulat
  7. Explanatory note

1

These Regulations may be cited as the Value Added Tax (Amendment) (No.2) Regulations 2006 and come into force on 1st December 2006.

2

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

3

In Schedule 1, for form numbered 1 (application for VAT registration) substitute form numbered 1 in the Schedule to these Regulations.

Signature

Paul Gray

Steve Lamey

Two of the Commissioners for Her Majesty’s Revenue and Customs

3rd November 2006

Form No.1: Application for VAT RegistrationRegulat

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st December 2006, amend Schedule 1 to the Value Added Tax Regulations 1995 (S.I. 1995/2518) by substituting revised Form No. 1: Application for VAT Registration.

A full regulatory impact assessment of the effect that this instrument will have on the costs of business, charities or voluntary bodies is available at www.hmrc.gov.uk.