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
Regulation 5(1)
Form No.1
Regulation 5(1)
Form No.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.
S.I. 1995/2518 ; relevant amending instrument is S.I. 2000/794 .