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Introductory text

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VALUE ADDED TAX

Made 18th May 1999

Laid before the House of Commons 18th May 1999

Coming into force 9th June 1999

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 8(4) of the Value Added Tax Act 1994f1 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 under the Act.