The Value Added Tax (Amendment) (No. 2) Regulations 2014
These Regulations amend Part 4A (reverse charge sales statements) and Part 5 (accounting, payment and records) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Principal Regulations”).
Lifecycle
Department
Made
06 Jun 2014
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In force
01 Jul 2014
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 25(1) of, and paragraph 2(1), (3A), (3B) and (11) of Schedule 11 to, the Value Added Tax Act 1994; sections 132 and 133 of the Finance Act 1999and sections 135 and 136 of the Finance Act 2002.
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