Introductory text

VALUE ADDED TAX

Made 8th May 1996

Laid before the House of Commons 9th May 1996

Coming into force 1st June 1996

The Treasury, in exercise of the powers conferred on them by sections 31(2) and 96(9) of the Value Added Tax Act 1994^f1 and of all other powers enabling them in that behalf, hereby make the following Order: