OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 7th March 2006

Laid before the House of Commons 7th March 2006

Coming into force

for the purposes of regulations 2 & 3 1st April 2006

for the purposes of regulations 4 & 5 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by sections 16(1), 25(1) and 37(3) of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994f2:

Annotations

Footnotes

f1

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

f2

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. Schedule 11 paragraph 2(1) was amended by section 24 of the Finance Act 2002 (c. 23).