# The Value Added Tax (Annual Accounting) Regulations 1996, Introduction: Introductory text


VALUE ADDED TAX
Made 7th March 1996
Laid before the House of Commons 7th March 1996
Coming into force in accordance with regulation 1 below
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 25(1) of, and paragraphs 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:

---
Source: https://www.legislation.gov.uk/uksi/1996/542/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.