The Value Added Tax (Amendment) Regulations 2019

These Regulations amend Part 3 (VAT invoices and other invoicing requirements) and Part 5 (accounting, payment and records) of the Value Added Tax Regulations 1995 (S.I 1995/2518: “the Principal Regulations”).

Lifecycle

Department

Made

25 Jun 2019

—

In force

01 Sept 2019

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 27 Jun 2019 · 45 KB

Instrument

application/pdf · 27 Jun 2019 · 50 KB