Introductory text
VALUE ADDED TAX
Made 9th March 2000
Laid before the House of Commons 9th March 2000
Coming into force 1st April 2000
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(1) of the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.