UK Statutory Instrument 2018 United Kingdom

The Value Added Tax (Amendment) Regulations 2018

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HMRC

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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 13 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Amendment of the Value Added Tax Regulations 1995

s.003

In regulation 24 before “increase in consideration” insert— “API platform”...

s.004

In regulation 25A— (a) before paragraph (1) insert—

s.005

After regulation 31(1)(k) insert— (l) where the taxable person is...

s.006

After regulation 31 insert— Preservation of records (1) Subject to paragraph (2) the electronic account required to...

s.007

After regulation 32 insert— Recording and keeping of information in...

s.008

In paragraph 40(2A) after “electronic return system” insert “or a...

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HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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