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The Value Added Tax (Amendment) (No. 2) Regulations 2003 2003年增值税(修订)(第2号)规例
介绍性文本1.引用和开始2.修改3.年度会计4.在第53(2)(a)条(退出计划)中,对于“过渡期”。5.小企业统一费率计划6.在第55K条中,代替表格-第55L(1)(a)条(加入计划)第7(1)款的表格类别-8.土地供应-特别个案9.代替第84(3)至(9)条(3)款(2)的表格
Introductory Text1.Citation and commencement2.Amendment3.Annual Accounting4.In regulation 53(2)(a) (withdrawal from the scheme), for “transitional period”.5.Flat-rate scheme for small businesses6.In regulation 55K, for the Table substitute— Table Category of.7.(1) In regulation 55L(1)(a) (admission to the scheme)—8.Supplies of land – special cases9.For regulation 84(3) to (9) substitute— (3) Paragraph (2) above.SignatureExplanatory Note
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