Introductory text

value added tax

Made 8th March 2007

Laid before the House of Commons 9th March 2007

Coming into force 1st April 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 25(1), 26(1), (3) and (4) and 30(8) of, and paragraphs 2(1), (3), (7) and (11) of Schedule 11 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 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.