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.