
1 

(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 4) Regulations 2003 and come into force on 1st July 2003.
(2) Regulations 5 and 6 have effect in relation to supplies made on or after 1st July 2003.
2 
Amend the Value Added Tax Regulations 1995 as follows.
3 
In regulation 15 (change of rate, credit notes)—
(a) after “section 2” insert “or 29A”, and
(b) for “or zero-rated” substitute “, zero-rated or reduced-rate”.
4 
In regulation 24 (interpretation of Part V – accounting, payment and records), in the definition of “VAT allowable portion”, “VAT payable portion” and “VAT account”, for “33”, substitute “32”.
5 
In regulation 117 (interpretation of Part XVI – importations, exportations and removals)—
(a) in paragraph (4), for “regulations 130 and” substitute “regulation”,
(b) in paragraph (7A), for “regulations 130(a)(i) and” substitute “regulation”, and
(c) omit paragraph (9).
6 
Omit regulations 129(2) (supplies to overseas persons - crew), 130 (supplies to crew and departing EC residents) and 131(2) (supplies to persons departing the member States - crew).
Ray McAfee
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
6th June 2003