The Value Added Tax (Amendment) Regulations 1995

• Citation: S.I. 1995/3147
• Sections: 6

Section 1

These Regulations may be cited as the Value Added Tax (Amendment) Regulations 1995 and shall come into force on 1st January 1996.

Section 2

The Value Added Tax Regulations 1995 shall be amended in accordance with regulations 3 to 6 below.

Section 3

After paragraph (5) of regulation 14 there shall be inserted—

(6) Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992 .

Section 4

In regulation 101(5) for “42(2)” there shall be substituted “41(2)”.

Section 5

In regulation 116(3)—

(a) in sub-paragraph (a) for “(8)” there shall be substituted “(14)”; and

(b) in sub-paragraph (b) for “(2)” there shall be substituted “(3)”.

Section 6

In regulation 131 for the words “within 3 months from that date” in paragraph (1)(a) there shall be substituted “before the end of the third month following that in which the supply is effected”.