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

S.I. 1991/2312 · made 17 October 1991

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.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 48, Schedule 1 paragraph 14, Schedule 7 paragraph 2)

## Introductory text

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 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 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 1985, 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 2 REVOCATIONS

(1)
(2)
(3)
Regulations revoked
References
Extent of revocation
The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985
S.I. 1985/1650
Regulation 14 and the Schedule
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987
S.I. 1987/1916
Regulation 12 and the Schedule
The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988
S.I. 1988/2108
Regulation 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 1989
S.I. 1989/2256
Regulation 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.

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Source: https://www.legislation.gov.uk/uksi/1991/2312 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.