# The Value Added Tax (Accounting and Records) Regulations 1989, Introduction: 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 1983 and sections 14(5A)(b), 14A(4) and 33(5) of the Finance Act 1985 and section 24(6) of the Finance Act 1989 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1989/2248/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-regulations-1989/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.