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Introductory text

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VALUE ADDED TAX

Made 29th March 1995

Laid before the House of Commons 29th March 1995

Coming into force in accordance with regulation 1

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 37(3) of the Value Added Tax Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1

1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.