# The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991, Note: 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/note (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.