Introductory text

CUSTOMS AND EXCISE

VALUE ADDED TAX

Made 30th November 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 1(8), 2(6), 14(3) and (4) of the Finance (No. 2) Act 1992^f1 and of all other powers enabling them in that behalf, hereby make the following Order: