Introductory text

Order made by the Treasury, laid before the House of Commons under Section 45(3) of the Value Added Tax 1983 for approval by resolution of that House within twenty-eight days beginning on the day on which the Order was made, subject to extension for periods of dissolution or prorogation or adjournment for more than four days.

VALUE ADDED TAX

Made 16th December 1992

Laid before the House of Commons 17th December 1992

Coming into force 1st January 1993

The Treasury, in exercise of the powers conferred on them by section 37B(8) of the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Order: