The Value Added Tax (Amendment) Regulations 2003

• Citation: S.I. 2003/532
• Sections: 4

Section 1

These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2003 and come into force on 1st April 2003.

Section 2

The Value Added Tax Regulations 1995 are amended as follows.

Section 3

At the end of regulation 172I(3) for “the total consideration for the supply” substitute “that consideration for the supply which was not paid before the end of the relevant period”.

Section 4

Omit regulation 172I(5).