OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 14th September 2023

Laid before the House of Commons 18th September 2023

Coming into force 9th October 2023

The Treasury make this Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994f1.

Annotations

Footnotes

f1

1994 c. 23. Section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001 (c. 9).