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Introductory text

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Value Added Tax

Made 12th October 2016

Laid before the House of Commons 13th October 2016

Coming into force 7th November 2016

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 48(4) and (6) of the Value Added Tax Act 1994f1, make the following Regulations:

Annotations

Footnotes

f1

1994 c.23 (“the Act”). Section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), section 50(1) of which 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. Section 48 of the Act was amended by section 123 of the Finance Act 2016 (c.24).