Introductory text

Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.

VALUE ADDED TAX

Approved by the House of Commons

Made 13th November 1991

Laid before the House of Commons 14th November 1991

Coming into force 1st January 1992

The Treasury, in exercise of the powers conferred on them by sections 17(2), 35A(2) and 48(6) of the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1: 1983 c. 55; section 35A was inserted by paragraph 6(1) of Schedule 3 to the Finance Act 1989 (c. 26).