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Introductory text

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VALUE ADDED TAX

Made 9th September 2003

Laid before the House of Commons 9th September 2003

Coming into force in accordance with regulation 1

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 16(1) of the Value Added Tax Act 1994f1, 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 under the Act.