The Value Added Tax Regulations 1999

• Citation: S.I. 1999/3029
• Sections: 5

Section 1

These Regulations may be cited as the Value Added Tax Regulations 1999 and shall come into force on 1st December 1999.

Section 2

The Value Added Tax Regulations 1995 shall be amended in accordance with regulations 3 and 4 below.

Section 3

In regulation 165 in the definition of “payment” the words “to the claimant” where they first appear shall be omitted.

Section 4

After regulation 171(4) there shall be inserted—

(5) For the purposes of this regulation a reference to payment shall not include a reference to a payment received by a person to whom a right to receive it has been assigned.

Section 5

Section 15(4) of the Finance Act 1999 shall cease to have effect on 1st December 1999.