本条例可引称为增值税。2.增值税条例1995修订如下:3.第4部分（EC销售报表）插入部分4A回复。第5部分（会计、付款和记录）-5.第7A部分（小企业统一费率方案），第6部分第8部分（现金会计）；在第58（2）条中，在第19B部分（在对价不在的情况下偿还进项税）之后省略“或”。7.签署解释性说明

Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 are amended as follows.3.After Part 4 (EC Sales Statements) insert— PART 4A REVERSE.4.In Part 5 (accounting, payment and records)–5.In Part 7A (flat rate scheme for small businesses), in.6.In Part 8 (cash accounting), in regulation 58(2) omit “or”.7.After Part 19B (Repayment of input tax where consideration not.SignatureExplanatory Note