Introductory text
Value Added Tax
Made 5th March 2008
Laid before the House of Commons 5th March 2008
Coming into force 1st April 2008
The Commissioners for Her Majesty’s Revenue and Customsf1, in exercise of the powers conferred by paragraph 2(3) of Schedule 11 to the Value Added Tax Act 1994f2, make the following Regulations:
Annotations
Footnotes
- f1
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The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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