介绍性文本1.引用和开始2.（1）条例1、2、3、9和17产生。3.增值税条例19954的修正案。条例2-（a）关于“注册人”的定义。5.电子通信6.注册和通知7.一般修正案8.条例10（1）（增值税代表）-（a）关于“开”表9.第15A条之后，插入-责任变更:反垄断发票（1）如果—（a）根据附表10应支付反垄断费用。对于第22（2）（a）（EC销售报表:提交报表）替换为-.11。对于第22A（2）（a）条，替换为—（a）按照表格12。对于第22C（3）（a）条，替换为—（a）按照表格13第25条（申报）—（a）在第（1）（b）款中，第14条在第25A-（a）款中，第34条（更正错误）中，第15条在第（3）款中，第16条在第99条（进项税和部分免税:第113条（进项税扣除调整）后的第17条的解释，第145B（1）条中，第18条在第18条中（财政仓储:凭证），适用于条例145C（财政仓储:条例191（1）第20条中与服务有关的证书）（偿还第三国贸易商:第21条方法。适用于条例201A（退还给“自己动手”的建筑商:相关表格）中的表格19（偿还给第三国贸易商）:替代条例203（农民的统一费率方案:统一费率方案）中的表格22），适用于条例23第204（c）条（农民统一费率计划:加入第205条（农民统一费率计划:认证）第24条），在第206（1）（f）条（农民统一费率方案:取消证书）中的“1.25”之后。在第208（a）条（农民统一费率方案:进一步认证）中的“26”之后。27.省略附表1。签署解释性说明

Introductory Text1.Citation and commencement2.(1) Regulations 1, 2, 3, 9 and 17 come into.3.Amendment to the Value Added Tax Regulations 19954.In regulation 2— (a) in the definition of “registered person”.5.Electronic communication6.Registration and notification7.General amendments8.In regulation 10(1) (VAT representatives)— (a) for “on the form.9.After regulation 15A, insert— Change of liability: anti-forestalling invoices (1) Where— (a) an anti-forestalling charge is due under Schedule.10.For regulation 22(2)(a) (EC sales statements: submission of statements) substitute—.11.For regulation 22A(2)(a) substitute — (a) made in the form.12.For regulation 22C(3)(a) substitute— (a) be made in the form.13.In regulation 25 (making of returns)— (a) in paragraph (1)(b),.14.In regulation 25A — (a) in paragraph (2), for “on.15.In regulation 34 (correction of errors), in paragraph (3) for.16.In regulation 99 (input tax and partial exemption: interpretation of.17.After regulation 113 (adjustments to the deduction of input tax.18.In regulation 145B(1) (fiscal warehousing: certificates), for “in the form.19.In regulation 145C (fiscal warehousing: certificates connected with services in.20.In regulation 191(1) (repayments to third country traders: method of.21.For regulation 201A (refunds to “do-it-yourself” builders: relevant form) substitute—.22.In regulation 203 (flat-rate scheme for farmers: flat-rate scheme), in.23.In regulation 204(c) (flat-rate scheme for farmers: admission to the.24.In regulation 205 (flat-rate scheme for farmers: certification), after “1”.25.In regulation 206(1)(f) (flat-rate scheme for farmers: cancellation of certificates).26.In regulation 208(a) (flat-rate scheme for farmers: further certification) after.27.Omit Schedule 1.SignatureExplanatory Note