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STATUTORY INSTRUMENTS

2001 No. 3828

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 3) Regulations 2001

  Made 27th November 2001 
  Laid before the House of Commons 3rd December 2001 
  Coming into force 1st January 2002 

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(4) of, and paragraph 17 of Schedule 1 to, the Value Added Tax Act 1994[1] 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 (Amendment) (No.3) Regulations 2001 and come into force on 1st January 2002.

     2. The Value Added Tax Regulations 1995[2] are amended as follows.

     3. In Schedule 1, for forms numbered 1 and 2 substitute respectively forms numbered 1 and 2 in the Schedule to these Regulations.



New King's Beam House 22 Upper Ground London SE1 9PJ


Martin Brown
Commissioner of Customs and Excise

27th November 2001



SCHEDULE


Form No.1

Regulation 5(1)

















Form No.2

Regulation 5(1)






EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations, which come into force on 1st January 2002, amend Schedule 1 to the Value Added Tax Regulations 1995 (S.I. 1995/2518) by substituting revised Forms 1 and 2, the Application for VAT Registration and the Partnership Details forms respectively.

Notes:

 [1] 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.back

[2] S.I. 1995/2518; relevant amending instrument is S.I. 2000/794.back


ISBN 0 11 038914 X


 © Crown copyright 2001

Prepared 7 December 2001

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URL: http://www.bailii.org/uk/legis/num_reg/2001/20013828.html