UK Statutory Instrument SI 2005/3290 United Kingdom

The Value Added Tax (Input Tax) (Reimbursement by Employers of Employees' Business Use of Road Fuel) Regulations 2005

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

7 other provisions — procedural and definitional
s.001 These Regulations may be cited as the Value Added Tax...
s.002 Regulation 5 shall apply where— (a) road fuel is supplied...
s.003 Where all the road fuel is used for the purposes...
s.004 Where only part of the road fuel is used for...
s.005 Where this regulation applies, subject to regulation 6, the amount...
s.006 These regulations only apply where the taxable person holds a...
s.007 In these regulations, “use for the purposes of the taxable...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.