Introductory text
VALUE ADDED TAX
Made 16th April 2002
Laid before the House of Commons 17th April 2002
Coming into force 18th April 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (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.