The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994

Contents

1 These Regulations may be cited as the Value Added Tax...
2 In regulation 5(3) of the Value Added Tax (Accounting and...

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These Regulations may be cited as the Value Added Tax (Accounting and Records) (Amendment) Regulations 1994 and shall come into force on 1st May 1994.

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In regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989, after the word “discovered” there shall be inserted the words “by the taxable person”.

Contains public sector information licensed under the Open Government Licence v3.0.

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994

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History · 1 version

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Key facts

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History · 1 version

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Key facts

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