Introductory text
VALUE ADDED TAX
Made 1st March 2001
Laid before the House of Commons 2nd March 2001
Coming into force 1st April 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(1) and 25(1) of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following regulations:
Annotations
Footnotes
- f1
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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.