Statutory Instruments
2010 No. 2240
Value Added Tax
The Value Added Tax (Amendment) (No. 2) Regulations 2010
Made
9th September 2010
Laid before the House of Commons
14th September 2010
Coming into force
1st November 2010
1. These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2010 and shall come into force on the 1st of November 2010.
2. The Value Added Tax Regulations 1995( 5 ) are amended as follows.
3. —(1) In the title to regulation 38A after “goods” insert “or services”.
(2) In regulation 55C(6) after “goods” (in each place) insert “or services”.
(3) In regulation 58(2)(g) after “goods” insert “or services”.
Melanie Dawes
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th September 2010
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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.
Section 26B was inserted by section 23(1) of the Finance Act 2002 (c. 23) .
Sub-paragraph 2(1) was amended by sections 24(1)(b)(ii) and 141 and Schedule 40, part 2(2) of the Finance Act 2002 (c. 23) .
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 S.I. 1997/1614 , 2002/1142 , 2007/768 and 1418 .