Introductory text
VALUE ADDED TAX
Made 6th June 1991
Laid before the House of Commons 10th June 1991
Coming into force 1st July 1991
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(7) and 48(1) 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 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.