介绍性文本1.引用和开始2.增值税条例19953的修正案。经营权的转让4.在条例6（3）-（a）在条例6（4）的“企业受让人”后插入。5.在条例6（4）-（a）在条例14（增值税发票的内容）的“企业受让人”后插入。6.增值税发票7.在条例14（增值税发票的内容）8.第（2）款第17条（第14（6）条向第18条（第14（1）条由中间供应商提供）第9条的规定，删除第19条（第14（2）条）由属于签字解释性说明的人提供的规定

Introductory Text1.Citation and commencement2.Amendment of the Value Added Tax Regulations 19953.Transfer of a going concern4.In regulation 6(3)— (a) after “transferee of a business” insert.5.In regulation 6(4)— (a) after “transferee of a business” insert.6.VAT invoices7.In regulation 14 (contents of VAT invoice)—8.For paragraph (2) of regulation 17 (section 14(6) supplies to.9.In regulation 18 (section 14(1) supplies by intermediate suppliers) delete.10.In regulation 19 (section 14(2) supplies by persons belonging in.SignatureExplanatory Note