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Value Added Tax (Amendment) (No. 3) Regulations 2001

As Enacted Cited authorities 4 Cited in Related
Vincent

2001 No. 3828

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 3) Regulations 2001

Made 27th November 2001

Laid before the House of Commons 3rd December 2001

Coming into force 1st January 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(4) of, and paragraph 17 of Schedule 1 to, the Value Added Tax Act 19941and of all other powers enabling them in that behalf, hereby make the following regulations:

S-1 These Regulations may be cited as the Value Added Tax...

1. These Regulations may be cited as the Value Added Tax (Amendment) (No.3) Regulations 2001 and come into force on 1st January 2002.

S-2 The Value Added Tax Regulations 1995 are amended as follows.

The Value Added Tax Regulations 1995 are amended as follows.

2. The Value Added Tax Regulations 19952are amended as follows.

S-3 In Schedule 1, for forms numbered 1 and 2 substitute...

3. In Schedule 1, for forms numbered 1 and 2 substitute respectively forms numbered 1 and 2 in the Schedule to these Regulations.

Martin Brown

Commissioner of Customs and Excise

27th November 2001

SCHEDULE

SCHEDULE

1 Form No.1Regulation 5(1)

Form No.1Regulation 5(1)

2 Form No.2Regulation 5(1)

Form No.2Regulation 5(1)

(This note is not part of the Regulations)

These Regulations, which come into force on 1st January 2002, amend Schedule 1 to the Value Added Tax Regulations 1995 (S.I. 1995/2518) by substituting revised Forms 1 and 2, the Application for VAT Registration and the Partnership Details forms respectively.

(1) 1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.
(2) S.I.1995/2518; relevant amending instrument is S.I.2000/794.

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