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Introductory text

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VALUE ADDED TAX

Made 21st March 2000

Laid before the House of Commons 21st March 2000

Coming into force 22nd March 2000

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3, 25(1) and 26(3) of, and paragraph 9 of Schedule 2, paragraph 10 of Schedule 3 and paragraph 8 of Schedule 3A to the Value Added Tax Act 1994f1 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.