Introductory text
VALUE ADDED TAX
Made 10th October 1997
Laid before the House of Commons 10th October 1997
Coming into force 1st November 1997
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 58 of, and paragraph 2(6) of Schedule 11 to, the value Added Tax Act 1994f1 and off all other powers enabling them in that behalf, hereby make the following Regulations:
Annotations
Footnotes
- f1
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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.