Introductory text
VALUE ADDED TAX
Made 16th March 1993
Laid before the House of Commons 16th March 1993
Coming into force 17th March 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(4) 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
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1983 c. 55; 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(4) of Schedule 7 was amended by section 25 of the Finance Act 1989 (c. 26).