OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 8th December 1992

Laid before the House of Commons 11th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1) and 14(8) of, and paragraphs 2(1), 2(5), 7(1) and 7(1A) of Schedule 7 to, the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1983 c. 55; section 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and section 14(2) of, and paragraph 15(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners; paragraph 2(1) of Schedule 7 was amended by section 14(2) of, and paragraph 64(1) of Schedule 3 to, the Finance (No. 2) Act 1992; paragraph 7(1) of Schedule 7 was amended by section 25 of the Finance Act 1989 (c. 26) and section 14(2) of, and paragraph 70 of Schedule 3 to, the Finance (No. 2) Act 1992; paragraph 7(1A) of Schedule 7 was inserted by section 25 of the Finance Act 1989.