These Regulations, which come into force on 1st April 2017, amend Part 7A (flat-rate scheme for small businesses) of the Value Added Tax Regulations 1995 (S.I. 1995/2518; “the Principal Regulations”).
Amendment of the Value Added Tax Regulations 19954
In regulation 55D, for “55H and 55JB” substitute “55H, 55JB and 55KA”.