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Introductory text

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VALUE ADDED TAX

Made 22nd July 2004

Laid before the House of Commons 22nd July 2004

Coming into force 1st August 2004

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 6(2) and (3), 9(1) and 13 of Schedule 11A to the Value Added Tax Act 1994f1 hereby make the following regulations:

Annotations

Footnotes

f1

1994 c. 23; Schedule 11A was inserted by the Finance Act 2004 (c. 12). See section 96 of the Act for the definitions of “prescribed” and “regulations”.