OpenLegislation

Introductory text

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VALUE ADDED TAX

Made 16th March 1993

Laid before the House of Commons 16th March 1993

Coming into force 1st April 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) of, and paragraph 2(3A) 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 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and section 14(2) of, and paragraph 15(1) of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); paragraph 2(3A) of Schedule 7 was inserted by section 11(2) of the Finance Act 1987; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.