The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994

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Statutory Instrument

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994

Citation

S.I. 1994/803

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

These Regulations may be cited as the Value Added Tax (Accounting and Records) (Amendment) Regulations 1994 and shall come into force on 1st May 1994.

Section 2

In regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989 , after the word “discovered” there shall be inserted the words “by the taxable person”.

2 sections

Cite this legislation

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1994-803

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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