Introductory text

United Kingdom

CUSTOMS AND EXCISE

VALUE ADDED TAX

Made 10th December 1992

Laid before the House of Commons 14th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13A of the Customs and Excise Duties (General Reliefs) Act 1979^f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1: 1979 c. 3; section 13A was inserted by section 28 of the Finance Act 1989 (c. 26); section 18(2), as read with section 1(1) of the Customs and Excise Management Act 1979 (c. 2), defines “the Commissioners” as meaning the Commissioners of Customs and Excise.