# The Value Added Tax (Amendment) Regulations 2005, Regulation 1


(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2005 and, subject to paragraph (2) below, shall come into force on 1st April 2005.
(2) Where 31st March 2005 falls within the prescribed accounting period of a taxable person, the amendments made by regulation 3 below shall not, in relation to that taxable person, have effect until the day after the end of that prescribed accounting period.

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Source: https://www.legislation.gov.uk/uksi/2005/762/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2005/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.