介绍性文本1.本条例可引称为增值税。2.1995年增值税条例修订如下。3.在条例166A“应税人”之后插入“，在第170（1）条的开头，省略“Where”，并在第170条后插入5。在第171（a）条中，在第（1）（b）（ii）分段中，在“第170条”中插入以下规定-付款归属。在第172C条之前，在相关的情况下，插入以下-适用本部分在第XXA部分之后立即插入以下部分XIXB REPAYMENT.SignatureExplanatory Note

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 “taxable person” in regulation 166A insert “, and the.4.At the beginning of regulation 170(1) omit “Where” and insert.5.After regulation 170 insert the following regulation— Attribution of payments.6.In regulation 171— (a) in sub-paragraph (1)(b)(ii) for “regulation 170”.7.Immediately before regulation 172C insert the following— Application This Part applies where the relevant supply was made before.8.Immediately after Part XIXA insert the following— PART XIXB REPAYMENT.SignatureExplanatory Note