Introductory Text
1.Citation and commencement
2.The Value Added Tax Regulations 1995 are amended as follows....
3.Claims for input tax
4.Correction of errors
5.Adjustments in the course of business
6.Flat-rate scheme for small businesses
7.In regulation 55M (withdrawal from the scheme) after paragraph (3)...
8.Input tax: exceptional claims for VAT relief
9.Input tax adjustments: capital items
10.Bad debt relief
Signature
Explanatory Note