LegalizeThe Value Added Tax (General) (Amendment) Regulations 1991
Made: 15th March 1991
Laid before the House of Commons: 19th March 1991
Coming into force: 9th April 1991
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, 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) Regulations 1991 and shall come into force on 9th April 1991.
2
In regulation 15(1) of the Value Added Tax (General) Regulations 1985[^f00002], for “£50” there shall be substituted “£100”.
Signed
Diane Seammen — Commissioner of Customs & Excise — 15th March 1991
Explanatory note
(This note is not part of the Regulations)
These Regulations amend regulation 15(1) of the Value Added Tax (General) Regulations 1985 to increase the limit to £100 for the provision by retailers of less detailed tax invoices.
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 Conimissioners.
[^f00002]: S.I. 1985/886, to which there are amendments not relevant to these Regulations.
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