Introductory text
Value Added Tax
Made 21st July 2009
Laid before the House of Commons 22nd July 2009
Coming into force 15th August 2009
The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by sections 6(14) and 35(2) of the Value Added Tax Act 1994f2.
Annotations
Footnotes
- f1
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Section 96(1) of the Value Added Tax Act 1994 (c. 23) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. 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