本条例可引称为增值税。2.增值税条例1995修正如下:3.现金账户4.第60条（1）（出口）为“825000英镑”代替“1600000英镑”。000.6.进项税和部分免税7.在第101条（a）项中，第8条（b）（i）至（v）项；在第102条（a）项中，第（1）项中，第（2）项；在第102A（1）条开始处，插入“尽管有专员”。10.在第103条开始处，插入“除where.11以外的”作为前往第103A条插入“输入的归属。12.新的运输工具签名附表13:新的运输工具解释性说明

Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 are amended as follows.3.Cash accounting4.In regulation 60(1) (exit) for “£825,000” substitute “£1,600,000”.5.In regulation 61(2) (rules on withdrawal) for “£660,000” substitute “£1,350,000”.6.Input tax and partial exemption7.In regulation 101— (a) for sub-paragraphs (b)(i) to (v) of.8.In regulation 102— (a) in paragraph (1) for “paragraph (2)”.9.At the beginning of regulation 102A(1) insert “Notwithstanding the Commissioners’.10.At the beginning of regulation 103 insert “Other than where.11.As a heading to regulation 103A insert “Attribution of input.12.New means of transportSignatureSCHEDULEForm No.13: New Means of TransportExplanatory Note