Introductory text
Value Added Tax
Made 5th September 2013
Laid before the House of Commons 9th September 2013
Coming into force 1st October 2013
The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the power conferred by section 30(8) of the Value Added Tax Act 1994f2:
Annotations
Footnotes
- f1
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)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.
- f2
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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.