Introductory text
Value Added Tax
Made 25th June 2019
Laid before the House of Commons 27th June 2019
Coming into force 1st September 2019
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(10)(b) to (e) and (11) of Schedule 11 to the Value Added Tax Act 1994f1.
Annotations
Footnotes
- f1
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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. Sub-paragraph (10)(d) and (e) of paragraph 2 of Schedule 11 was inserted by section 38(3) of the Finance Act 1996 (c. 8).