The Value Added Tax (Amendment) (No. 2) Regulations 2002
These Regulations, which come into force on 25th April 2002, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (the “principal Regulations”). However, Part I of the Regulations, which amends the annual accounting scheme, has effect in the case of persons who are already operating the annual accounting scheme only from the beginning of their relevant accounting periods starting after 24th April.