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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991 No. 2312 URL: http://www.bailii.org/uk/legis/num_reg/1991/uksi_19912312_en.html |
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Statutory Instruments
VALUE ADDED TAX
Made
17th October 1991
Laid before the House of Commons
25th October 1991
Coming into force
1st January 1992
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 14 of Schedule 1 and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983(1) 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) (No. 3) Regulations 1991 and shall come into force on 1st January 1992.
2. In the Schedule to the Value Added Tax (General) Regulations 1985(2), for the forms numbered 1, 4 and 5 there shall be substituted respectively the forms numbered 1, 4 and 5 in Schedule 1 to these Regulations.
3. The Regulations specified in Schedule 2 to these Regulations are hereby revoked to the extent specified in column (3) of that Schedule.
Diana Seammen
Commissioner of Customs and Excise
New King's Beam House,
22 Upper Ground,
LONDON SE1 9PJ
17th October 1991
Regulation 4(1)
Regulation 58(1)
Regulation 58(4)
Regulation 2
| (1) | (2) | (3) |
|---|---|---|
| Regulations revoked | References | Extent of revocation |
| The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 | S.I. 1985/1650 | Regulation 14 and the Schedule |
| The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 | S.I. 1987/1916 | Regulation 12 and the Schedule |
| The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 | S.I. 1988/2108 | Regulation 8 and the Schedule in so far as they relate to forms numbered 1, 4 and 5 |
| The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 | S.I. 1989/2256 | Regulation 5 and the Schedule |
(This note is not part of the Regulations)
Regulation 2 of these Regulations substitutes, with effect from 1st January 1992, revised forms 1 (application for registration), 4 (value added tax return) and 5 (final value added tax return) in the Schedule to the Value Added Tax (General) Regulations 1985.
Regulation 3 revokes spent provisions relating to the forms in that Schedule.
