Introductory text

United Kingdom

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 power conferred on them by section 5(3) of the Value Added Tax Act 1994^f1 and of all other powers enabling them in that behalf, hereby make the following Order:C1

Annotations

Modifications

C1: Order applied (with modifications) (31.12.2020) by S.I. 1995/2518, reg. 145U (as inserted by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.)

Footnotes

f1: 1994 c. 23; sections 18B(6) and 18F(1) were inserted by section 26(1) of and Schedule 3 to the Finance Act 1996 c. 8.