Introductory text

VALUE ADDED TAX

Made 10th March 1992

Laid before the House of Commons 10th March 1992

Coming into force 1st August 1992

The Treasury, in exercise of the powers conferred on them by sections 3(5), 14(10) and 18(1) of the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Order: