Introductory text

VALUE ADDED TAX

Made 25th March 1997

Laid before the House of Commons 26th March 1997

Coming into force 1st May 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(6), 25(1) and (6), 26(1), (3) and (4), 36(5) and (6) and 49(2) and (3) of, and paragraph 2(1), (10) and (11) 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 36(5) was amended by section 39(4) of the Finance Act 1997 (c. 16); section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.