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The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991

S.I. 1991/2312 · Made 17 October 1991

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 17th October 1991

Laid before the House of Commons 25th October 1991

Coming into force 1st January 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 14 of Schedule 1 and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. Signature
  5. Schedule 1Schedule 1
  6. Schedule 2REVOCATIONS
  7. Explanatory note

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1991 and shall come into force on 1st January 1992.

2

In the Schedule to the Value Added Tax (General) Regulations 1985f1, for the forms numbered 1, 4 and 5 there shall be substituted respectively the forms numbered 1, 4 and 5 in Schedule 1 to these Regulations.

3

The Regulations specified in Schedule 2 to these Regulations are hereby revoked to the extent specified in column (3) of that Schedule.

Signature

Diana Seammen

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

LONDON SE1 9PJ

17th October 1991

Schedule 1

Form 1

Regulation 4(1)

Form 4

Regulation 58(1)

Form 5

Regulation 58(4)

Schedule 2REVOCATIONS

(1)(2)(3)
Regulations revokedReferencesExtent of revocation
The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985S.I. 1985/1650Regulation 14 and the Schedule
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987S.I. 1987/1916Regulation 12 and the Schedule
The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988S.I. 1988/2108Regulation 8 and the Schedule in so far as they relate to forms numbered 1, 4 and 5
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989S.I. 1989/2256Regulation 5 and the Schedule

Explanatory note

(This note is not part of the Regulations)

Regulation 2 of these Regulations substitutes, with effect from 1st January 1992, revised forms 1 (application for registration), 4 (value added tax return) and 5 (final value added tax return) in the Schedule to the Value Added Tax (General) Regulations 1985.

Regulation 3 revokes spent provisions relating to the forms in that Schedule.