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The Value Added Tax (General) (Amendment) Regulations 1991

S.I. 1991/691 · Made 15 March 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 15th March 1991

Laid before the House of Commons 19th March 1991

Coming into force 9th April 1991

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, 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 Conimissioners.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1991 and shall come into force on 9th April 1991.

2

In regulation 15(1) of the Value Added Tax (General) Regulations 1985f1, for “£50” there shall be substituted “£100”.

Signature

Diane Seammen

Commissioner of Customs & Excise

New King’s Beam House,

22 Upper Ground,

London,

SEI 9PJ

15th March 1991

Explanatory note

(This note is not part of the Regulations)

These Regulations amend regulation 15(1) of the Value Added Tax (General) Regulations 1985 to increase the limit to £100 for the provision by retailers of less detailed tax invoices.