Introductory text

VALUE ADDED TAX

Made 8th April 2003

Laid before the House of Commons 9th April 2003

Coming into force 10th April 2003

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14), 25(1) and 26B of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994^f1, and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1: 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 under the Act. Section 26B was added by section 23 of the Finance Act 2002. Paragraph 2(1) of Schedule 11 is amended by section 24(1)(b)(i) and (5) of the Finance Act 2002 with effect from such date as the Treasury may by statutory instrument appoint.