Introductory text

CUSTOMS AND EXCISE

VALUE ADDED TAX

INSURANCE PREMIUM TAX

LANDFILL TAX

Made 9th June 1997

Laid before House of Commons 9th June 1997

Coming into force 1st July 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1), (2) and (3) of the Finance Act 1997^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1997 c. 16; section 51(6) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.