The Value Added Tax (Amendment) (No. 2) Regulations 2010

• Citation: S.I. 2010/2240
• Sections: 3

Section 1

These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2010 and shall come into force on the 1st of November 2010.

Section 2

The Value Added Tax Regulations 1995 are amended as follows.

Section 3

(1) In the title to regulation 38A after “goods” insert “or services”.

(2) In regulation 55C(6) after “goods” (in each place) insert “or services”.

(3) In regulation 58(2)(g) after “goods” insert “or services”.