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Introductory text

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VALUE ADDED TAX

Made 26th November 1996

Laid before the House of Commons 26th November 1996

Coming into force 17th December 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 36(5) 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.