Introductory text

VALUE ADDED TAX

Made 22nd November 1999

Laid before the House of Commons 22nd November 1999

Coming into force 1st January 2000

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) of the Value Added Tax Act 1994^f1 and section 13(1), (5), (6) and (7) of the Finance Act 1999^f2 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.
f2: 1999 c. 16; section 13(7) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.