The Value Added Tax (Amendment) Regulations 2017
These Regulations, which come into force on 1st April 2017, amend Part 7A (flat-rate scheme for small businesses) of the Value Added Tax Regulations 1995 (S.I. 1995/2518; “the Principal Regulations”).
Lifecycle
Department
Made
07 Mar 2017
—
In force
01 Apr 2017
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 26B of the Value Added Tax Act 1994:
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