Introductory text
VALUE ADDED TAX
Made 17th March 2004
Laid before the House of Commons 17th March 2004
Coming into force 1st April 2004
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 25(1) and 26B of, and paragraph 2(1), (7) and (11) of Schedule 11 to, the Value Added Tax Act 1994f1, 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 under the Act. Section 26B was added by section 23 of the Finance Act 2002 c. 23. Paragraph 2(1) of Schedule 11 was amended by section 24 of the Finance Act 2002 (c. 23).