The Value Added Tax (Amendment) (No. 2) Regulations 2013
These Regulations, which have effect in relation to supplies made on or after 1st October 2013, amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Principal Regulations”).
Lifecycle
Department
Made
05 Sept 2013
—
In force
01 Oct 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customsmake the following Regulations in exercise of the power conferred by section 30(8) of the Value Added Tax Act 1994:
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