The Value Added Tax (Amendment) Regulations 2007
These Regulations, which come into force on 1st March 2007, amend regulations 170A (rules of attribution of payments received under certain credit agreements), 171(1) (repayment of a refund) and 172J (repayment of input tax where consideration not paid - attribution of payments) of the Value Added Tax Regulations 1995 (S. I. 1995/2518).