Introductory text
VALUE ADDED TAX
Made 4th December 1989
Laid before the House of Commons 5th December 1989
Coming into force 1st January 1990
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 14(1), 14(8), 45(1) and 48(1) of, and paragraphs 2(1), 2(4), 2(5), 7(1), 7(1A) and 7(2) of Schedule 7 to, the Value Added Tax Act 1983f1 and sections 14(5A)(b), 14A(4) and 33(5) of the Finance Act 1985f2 and section 24(6) of the Finance Act 1989f3 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; relevant amendments to section 14 and Schedule 7 are section 11(2) of the Finance Act 1987 (c. 16), and section 25 of the Finance Act 1989 (c. 26), also see the definition of “prescribed” in section 48(1).
- f2
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1985 c. 54; sections 14(5A) and 14A were inserted by sections 16(1) and 17 of the Finance Act 1988 (c. 39).
- f3