Introductory text

VALUE ADDED TAX

Made 2nd July 1997

Laid before the House of Commons 2nd July 1997

Coming into force 3rd July 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 25(1), 26(1), (3) and (4) and 58 of, and paragraph 2(7) of Schedule 11 to, the Value Added Tax Act 1994^f1 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.