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Value Added Tax (General) (Amendment) Regulations 1981

As Enacted Cited authorities 3 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1981/663

1981 No. 663

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) Regulations 1981

27thApril 1981

6thMay 1981

27thMay 1981

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30(2) of the Finance Act 1972(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:

1. These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1981 and shall come into operation on 27th May 1981.

2. Regulation 10(1) of the Value Added Tax (General) Regulations 1980(b) shall be amended by substituting "£50" for "£25".

B. H. Knox, Commissioner of Customs and Excise.

27th April 1981.

King's Beam House, Mark Lane, London EC3R 7HE.

(a) 1972 c. 41.

(b) S.I. 1980/1536.

EXPLANATORY NOTE

(This Note is not part of the Regulations.)

These Regulations amend Regulation 10, paragraph (1) of the Value Added Tax (General) Regulations 1980, to increase the limit for the issue of less detailed tax invoices to £50.

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