
1 
These Regulations may be cited as the Value Added Tax (Amendment) Regulations 1996 and shall come into force on 1st March 1996.
2 
The Value Added Tax Regulations 1995 shall be amended in accordance with the following regulations.
3 
In regulation 21 the definitions of “contract work” and “processing work” shall be omitted.
4 
In paragraphs (1) and (1)(c) of regulation 22 for “(3), (4) or (5)” there shall be substituted“(3) or (5)”.
5 
In sub-paragraph (e) of paragraph (3) of regulation 22 the words “, which value shall” to“mentioned in paragraph (4)(c) below” shall be omitted.
6 
Paragraph (4) of regulation 22 shall be omitted.
7 
In paragraph (a) of regulation 23 for “(3), (4) and (5)” there shall be substituted “(3) and (5)”.
8 
For paragraph (4) of regulation 117 there shall be substituted the following—“
(4) In regulations 130 and 131 “goods” does not include—
(a) a motor-vehicle, or
(b) a boat intended to be exported under its own power.”.
9 
Paragraphs (5) and (6) of regulation 117 shall be omitted.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
6th February 1996