The Value Added Tax (General) (Amendment) (No.3) Regulations 1993

• Citation: S.I. 1993/856
• Sections: 3

Section 1

These Regulations may be cited as the Value Added Tax (General) (Amendment) (No.3) Regulations 1993 and shall come into force—

(a) for the purposes of regulation 2, on 31st March 1993, and

(b) for all other purposes, on 1st April 1993.

Section 2

The Value Added Tax (General) (Amendment) (No.2) Regulations 1993 are hereby revoked.

Section 3

The Value Added Tax (General) Regulations 1985 shall be amended by adding after paragraph (4) of regulation 13 the following—

(5) Where a registered taxable person provides a tax invoice relating in whole or in part to a supply the tax upon which is required to be accounted for and paid by the person supplied, on the supplier’s behalf, the supplier shall state that fact, and the amount of tax so to be accounted for and paid, on the tax invoice.