UK Statutory Instrument
2005
United Kingdom
The Value Added Tax (Input Tax) (Reimbursement by Employers of Employees' Business Use of Road Fuel) Regulations 2005
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What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 7 other sections — procedural / definitional / commencement
Regulation 5 shall apply where— (a) road fuel is supplied...
Where all the road fuel is used for the purposes...
Where only part of the road fuel is used for...
Where this regulation applies, subject to regulation 6, the amount...
These regulations only apply where the taxable person holds a...
In these regulations, “use for the purposes of the taxable...
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