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Introductory text

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VALUE ADDED TAX

Made 27th November 2001

Laid before the House of Commons 3rd December 2001

Coming into force 1st January 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(4) of, and paragraph 17 of Schedule 1 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.