# The Value Added Tax (General) (Amendment) Regulations 1994, Regulation 1


These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1994 and shall come into force on 1st December 1994, except that—
(a) where the next prescribed accounting period of a taxable person begins on a day after 1st December 1994 regulations 3, 4 and 6 shall not have effect in relation to him until the first day of that prescribed accounting period; and
(b) where the next tax year of a taxable person begins on a day after 1st December 1994 regulation 5 shall not have effect in relation to him until the first day of that tax year.

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Source: https://www.legislation.gov.uk/uksi/1994/3015/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1994/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.