Introductory text
Value Added Tax
Made 19th December 2019
Laid before the House of Commons 20th December 2019
Coming into force 1st January 2020
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 30(8) of the Value Added Tax Act 1994f1.
Annotations
Footnotes
- f1
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1994 c. 23 (“the Act”). Section 96(1) of the Act 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(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(1) of which 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.