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VAT regulations amended

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The Value Added Tax (Amendment) (No. 4) Regulations, SI 2010/3022, amend the Value Added Tax Regulations, SI 1995/2518.

The changes made by regulations 3 and 4 are a consequence of an amendment made by Finance (No.3) Act 2010 s 20 to VATA 1994 Sch 4 para 3, which provides that supplies of certain intangible commodities (eg. gas, electricity, ventilation) are treated as supplies of goods.

Regulations 5 to 15 amend the partial exemption and capital goods scheme regulations to implement provisions of Council Directive 2009/162/EU.