The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995

• Citation: S.I. 1995/913
• Sections: 4

Section 1

These regulations may be cited as the Value Added Tax (General)(Amendment) (No. 2) Regulations 1995 and shall come into force on the day that the Finance Bill 1995 is passed.

Section 2

The Value Added Tax (General) Regulations 1985 shall be amended in accordance with regulations 3 and 4 below.

Section 3

In regulation 38—

(a) the words “and in regulation 47” in paragraph (8) shall be omitted;

(b) paragraph (13) shall be omitted.

Section 4

Regulation 47 shall be omitted.