介绍性文本1.本规例可引称为增值税。2.1995年增值税规例须在第24条“无力偿债的人”的定义后修订为第3条。4.在第31条后，须加上—（1）本规例适用於任何人—（5）在第33条后，须加上:提供第99（1）（a）条第6条所述物品的人，应在“法案”之后用“免征进项税”代替第103（1）（b）条第7款，“须加上。8.在第103条后，须加上—（1）本条适用於作出第9（1）条的应税人。除下文第（2）款另有规定外，在本条第112（1）条第10条的规定下，在第110条的“该部分”后，须加上—（1）签署的解释性附注

Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 shall be amended as.3.In regulation 24 after the definition of “insolvent person” there.4.After regulation 31 there shall be inserted— (1) This regulation applies where a person—5.After regulation 33 there shall be inserted: A person making supplies of a description falling within article.6.For regulation 99(1)(a) there shall be substituted— “exempt input tax”.7.In regulation 103(1)(b) after “the Act,” there shall be inserted.8.After regulation 103 there shall be inserted— (1) This regulation applies to a taxable person who makes.9.(1) For regulation 110 there shall be substituted— (1) Subject to paragraph (2) below, in this regulation, in.10.In regulation 112(1), after “in that Part” there shall be.SignatureExplanatory Note