The Value Added Tax (Amendment) (No.3) Regulations 2014
These Regulations come into force on 1st January 2015 with the exception of regulations 1, 2 and 9, which come into force on 1st October 2014. They amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Principal Regulations”).
Lifecycle
Department
Made
10 Sept 2014
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 36(5)(a), (c), (f) and (7)(b), 39(1) and (3), 80(6) and 80A(1) and (3) to (7) of, paragraphs 4(5)(a) and (b), 7(3), 12(4), 16C(4)(a) and (b), 16J(1), 16K(5)(a) and (b) and 16L of Schedule 3B to, and paragraphs 5(5)(a) and (b), 6(2), 10(3)(b), 17(4), 19, 23(4)(a) and (b), 30(1), 31(5)(a) and (b) and 32 of Schedule 3BA to, the Value Added Tax Act 1994:
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