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The Value Added Tax (Amendment) (No. 4) Regulations 1996

S.I. 1996/2098 · Made 12 August 1996

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 12th August 1996

Laid before the House of Commons 12th August 1996

Coming into force 2nd September 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 5(4) and (9) of Schedule 11 to the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

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 under the Act.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. 4Regulation 4
  5. Signature
  6. Explanatory note

1

These Regulations may be cited as the Value Added Tax (Amendment) (No. 4) Regulations 1996 and shall come into force on 2nd September 1996.

2

The Value Added Tax Regulations 1995f1 (“the Regulations”) shall be amended in accordance with the following regulations.

3

The following regulation shall be inserted in PART XXV of the Regulations before regulation 212:

“A212

In this Part—

  • “Job Band” followed by a number between “1” and “12” means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise.”

4

In regulations 212(1) and 213(a) and (b) for the words “Higher Executive Officer” there shall be substituted “Job Band 7”.

Signature

New King’s Beam House 22 Upper Ground London

E. Woods

Commissioner of Customs and Excise

12th August 1996

Explanatory note

(This note is not part of the Regulations)

These Regulations amend PART XXV of the Regulations with effect from 2nd September 1996.

Regulation 3 inserts a new regulation A212 by which “Job Band” is defined for the purposes of PART XXV of the Regulations by reference to the rank given to an officer’s job in the pay and grading system of Customs and Excise.

Regulation 4 amends regulations 212(1) and 213(a) and (b). As a consequence the minimum rank of officer by whom the powers described in regulations 212(1) and 213(a) and (b) may be exercised is an officer of a rank not below that of Job Band 7.