Introductory text
VALUE ADDED TAX
Made 28th July 1989
Laid before the House of Commons 31st July 1989
Coming into force 1st August 1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15 of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1983 c. 55; section 15 was amended by section 12 of the Finance Act 1987 (c. 16) and section 26 of the Finance Act 1989 (c. 26).