# The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make minor amendments to regulation 3 of the Value Added Tax (Supplies by Retailers) Regulations 1972 and clarify the Commissioners' powers to refuse the use of a retail scheme method for determining the value of taxable supplies.

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Source: https://www.legislation.gov.uk/uksi/1987/1712/note (the official version)
Page: https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.