The Value Added Tax (Amendment) Regulations 2013
These Regulations amend the Value Added Tax Regulations 1995 (S.I. 1995/2518).
Lifecycle
Department
Made
25 Mar 2013
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In force
15 Apr 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sub-paragraphs (4) to (5B), (5D) and (11) of paragraph 2 of Schedule 11 to the Value Added Tax Act 1994, sections 132 and 133 of the Finance Act 1999and section 204 of the Finance Act 2003.
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