Introductory text

value added tax

Made 10th October 2007

Laid before the House of Commons 11th October 2007

Coming into force 1st November 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred upon them by paragraph 7(2), (3) and (4) of Schedule 7 to the Value Added Tax Act 1994^f1:

Annotations

Footnotes

f1: 1994 c.23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning the regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) 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. Paragraph 7(2), (3) and (4) of the Value Added Tax Act 1994 was inserted by section 99(5) of the Finance Act 2007 (c. 11).