Introductory text

VALUE ADDED TAX

Made 19th March 1991

Laid before the House of Commons 19th March 1991

Coming into force 1st April 1991

The Treasury, in exercise of the powers conferred on them by sections 16(4), 17(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: