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
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
Regulation 3
SCHEDULE
Form No.1: Application for VAT Registration Regulation 5(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.
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.
S.I. 1995/2518 ; relevant amending instruments are 2000/794 , S.I. 2001/3828 , S.I. 2004/1675 .