Introductory Text
1.These Regulations may be cited as the Value Added Tax...
2.The Value Added Tax Regulations 1995 are amended as follows....
3.In regulation 25 (making of returns)— (a) in paragraph (1)—...
4.After regulation 25, insert— (1) Where a person makes a return required by regulation...
5.In regulation 40 (VAT to be accounted for on returns...
6.In Schedule 1— (a) for Form 4 (VAT Return) substitute...
Signature
SCHEDULE
FORM NO. 1: VAT RETURN
FORM NO. 2: FINAL VAT RETURN
Explanatory Note
