The Value Added Tax (Amendment) (No. 2) Regulations, SI 2012/1899, make changes to allow businesses to send various communications to HMRC using an electronic communications system; make provision in relation to invoicing requirements when an FA 2012 Sch 27 anti-forestalling charge is due; and make a special transitional provision in relation to the capital goods scheme.
The Value Added Tax (Amendment) (No. 2) Regulations, SI 2012/1899, make changes to allow businesses to send various communications to HMRC using an electronic communications system; make provision in relation to invoicing requirements when an FA 2012 Sch 27 anti-forestalling charge is due; and make a special transitional provision in relation to the capital goods scheme.
