Regulation 1 Citation and commencement
(1)
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2006.
(2)
They come into force for the purposes of regulations 2 and 3 on 1st April 2006.
(3)
They come into force for the purposes of regulations 4 and 5 on 6th April 2006.
(4)
Regulation 4 applies to any reimportation of goods occurring once it is in force.
(5)
They amend the Value Added Tax Regulations 1995f1 as follows.
Annotations
Footnotes
- f1
-
S.I. 1995/2518; relevant amending instruments are S.I. 1996/542, 2000/634, 2001/630, 2001/677, 2002/1142, 2003/1069, 2003/2318, 2004/767.