Introductory text
VALUE ADDED TAX
Made 28th February 1991
Laid before the House of Commons 19th March 1991
Coming into force 9th April 1991
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 14(1) and 48(1) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1983 c. 55; section 14(1) was amended by section 11 of the Finance Act 1987 (c. 16), section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.