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

S.I. 1991/691 · made 15 March 1991

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.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 48, Schedule 7 paragraph 2)

## Introductory text

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 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) Regulations 1991 and shall come into force on 9th April 1991.

## 2 

In regulation 15(1) of the Value Added Tax (General) Regulations 1985, 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.

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Source: https://www.legislation.gov.uk/uksi/1991/691 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.