Introductory text
VALUE ADDED TAX
Made 16th May 1988
Laid before the House of Commons 23rd May 1988
Coming into force 1st July 1988
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) 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(1) of the Finance Act 1987 (c. 16).