
1 
These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2003 and shall come into force on 16th April 2003.
2 
The Value Added Tax Regulations 1995 are amended as follows.
3 
In regulation 29(2) for “, instead of the document or invoice (as the case may require) specified in sub-paragraph (a), (b), (c), (d), (e) or (f) above,” substitute “or provide” and after “such other” delete “documentary”.
T. D. Byrne
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
15th April 2003