Regulation 5 Amendment of the Value Added Tax Regulations 1995

In regulation 55H—

(a)

at the beginning of paragraph (1), for “The appropriate percentage” substitute “Subject to regulation 55KA, the appropriate percentage”;

(b)

in paragraph (2)—

(i)

in sub-paragraph (a)—

(aa)

for “beginning with a relevant date” substitute “not falling within (b)”;

(bb)

for “at the relevant date” substitute “on the first day of the period”;

(ii)

omit sub-paragraph (c).