Introductory text

Customs

Value Added Tax

Made 7th March 2018

Laid before the House of Commons 8th March 2018

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 49(3), 51, 55 and 57 of the Finance (No. 2) Act 2017 M1: