Introductory text
Value Added Tax
Made 19th December 2013
Laid before the House of Commons 20th December 2013
Coming into force 1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 93(1) of the Value Added Tax Act 1994f1.
Annotations
Footnotes
- f1
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1994 c. 23, section 93(1) was amended by S.I. 2011/1043; 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. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) 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.