Introductory text

Value Added Tax

Made 20th December 2010

Laid before the House of Commons 21st December 2010

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs^f1 make the following Regulations in exercise of the powers conferred by sections 6(14)^f2, 24(6), 24(6A)^f3, 25(1) and 26 of the Value Added Tax Act 1994^f4.

Annotations

Footnotes

f1: The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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: Section 6 was amended by section 26 of, and paragraph 1 of Schedule 3 to, the Finance Act 1996 (c. 8), section 22 of the Finance Act 1998 (c. 36) and section 76 of, and paragraphs 1 and 2 of Part 1 of Schedule 36 to, the Finance Act 2009 (c. 10); there are further amendments but they are not relevant.
f3: Section 24(6A) was inserted by paragraph 1(6) of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33).
f4: 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.