Introductory text
VALUE ADDED TAX
Made 4th December 1989
Laid before the House of Commons 11th December 1989
Coming into force 1st January 1990
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 22(6) and (7) 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
-
1983 c. 55; section 22 was amended by section 32(1) of the Finance Act 1985 (c. 54).