Introductory text

VALUE ADDED TAX

Made 2nd December 1988

Laid before the House of Commons 9th December 1988

Coming into force 1st January 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1), 19(2) and 33(2) of, and paragraph 14 of Schedule 1 and paragraphs 2(1), 2(5) and 8(1) of Schedule 7 to, the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations: