# The Value Added Tax (Amendment) Regulations 2003, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) ( “ the principal Regulations”).
Regulation 3 amends regulation 172I(3) of the principal Regulations so that the calculation required by that regulation results in the appropriate amount of input tax being reclaimed in circumstances where a person has paid part of the consideration for a supply before the end of the relevant period.
Regulation 4 revokes regulation 172I(5) of the principal Regulations.

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Source: https://www.legislation.gov.uk/uksi/2003/532/note (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.