Introductory text
Value Added Tax
Made 24th November 2008
Laid before the House of Commons 24th November 2008
Coming into force 1st December 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 26B and 88(5) of, and paragraphs 2(1), 2(10) and 2A of Schedule 11 to, the Value Added Tax Act 1994f1:
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 under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 26B of the Value Added Tax Act 1994 was inserted by section 23(1) and (4) of the Finance Act 2002 (c.23).