PART 1PRELIMINARY

Citation and commencement1

1

These Regulations may be cited as the Value Added Tax (Amendment) (No. 6) Regulations 2003 and come into force—

a

for the purposes of Part 5 (bad debt relief) on 11th December 2003, and

b

for all other purposes on 1st January 2004.

2

Part 4 (partial exemption) has effect in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after 1st January 2004.