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STATUTORY INSTRUMENTS
2006 No. 2902
VALUE ADDED TAX
The Value Added Tax (Amendment) (No.2) Regulations 2006
| |
Made |
3rd November 2006 | |
| |
Laid before the House of Commons |
3rd November 2006 | |
| |
Coming into force |
1st December 2006 | |
The Commissioners for Her Majesty's Revenue and Customs[1] make the following Regulations in exercise of the power conferred by paragraph 17 of Schedule 1 to the Value Added Tax Act 1994[2]:
1.
These Regulations may be cited as the Value Added Tax (Amendment) (No.2) Regulations 2006 and come into force on 1st December 2006.
2.
The Value Added Tax Regulations 1995[3] are amended as follows.
3.
In Schedule 1, for form numbered 1 (application for VAT registration) substitute form numbered 1 in the Schedule to these Regulations.
Paul Gray
Steve Lamey
Two of the Commissioners for Her Majesty's Revenue and Customs
3rd November 2006
SCHEDULERegulation 3
Form
No.1: Application for VAT Registration Regulation 5(1)
Click here to view 1 of 4 forms
Click here to view 2 of 4 forms
Click here to view 3 of 4 forms
Click here to view 4 of 4 forms
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st December 2006, amend Schedule 1 to the Value Added Tax Regulations 1995 (S.I. 1995/2518) by substituting revised Form No. 1: Application for VAT Registration.
A full regulatory impact assessment of the effect that this instrument will have on the costs of business, charities or voluntary bodies is available at www.hmrc.gov.uk.
Notes:
[1]
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.back
[2]
1994 c.23; section 96(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise and "regulations" as meaning regulations made by the Commissioners under the Act.back
[3]
S.I. 1995/2518; relevant amending instruments are 2000/794, S.I. 2001/3828, S.I. 2004/1675.back
ISBN
0 11 075257 0
| © Crown copyright 2006 |
Prepared
8 November 2006
|
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URL: http://www.bailii.org/uk/legis/num_reg/2006/20062902.html
