The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991

Made: 17th October 1991

Laid before the House of Commons: 25th October 1991

Coming into force: 1st January 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 14 of Schedule 1 and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983[^f00001] and of all other powers enabling them in that behalf, hereby make the following Regulations:

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1991 and shall come into force on 1st January 1992.

2

In the Schedule to the Value Added Tax (General) Regulations 1985[^f00002], for the forms numbered 1, 4 and 5 there shall be substituted respectively the forms numbered 1, 4 and 5 in Schedule 1 to these Regulations.

3

The Regulations specified in Schedule 2 to these Regulations are hereby revoked to the extent specified in column (3) of that Schedule.

SCHEDULE 1

Form 1

Regulation 4(1)

Form 4

Regulation 58(1)

Form 5

Regulation 58(4)

SCHEDULE 2 — REVOCATIONS

Signed

Diana Seammen — Commissioner of Customs and Excise — 17th October 1991

Explanatory note

(This note is not part of the Regulations)

Regulation 2 of these Regulations substitutes, with effect from 1st January 1992, revised forms 1 (application for registration), 4 (value added tax return) and 5 (final value added tax return) in the Schedule to the Value Added Tax (General) Regulations 1985.

Regulation 3 revokes spent provisions relating to the forms in that Schedule.

Footnotes

[^f00001]: 1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

[^f00002]: S.I. 1985/886; relevant amending instruments are S.I. 1985/1650, 1987/1916, 1988/2108, 1989/2256.