OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 26th February 1991

Laid before Parliament 1st March 1991

Coming into force 6th March 1991

The Treasury, in exercise of the power conferred on them by section 18(8) of the Finance Act 1985f1, hereby make the following Order:

Annotations

Footnotes

f1

1985 c. 54; section 18 was amended by the Finance Act 1988 (c. 39), sections 14 and 18 and Schedule 14, Part III and the Finance Act 1990 (c. 29), section 16 and Schedule 19, Part III.