Introductory text
VALUE ADDED TAX
Made 11th November 1987
Laid before the House of Commons 18th November 1987
Coming into force 1st January 1988
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(6), 14(9), 16(7), 19(2), paragraph 14 of Schedule 1 and paragraphs 2(1), 2(5) and 6(4) of Schedule 7 to 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; paragraph 6(4) of Schedule 7 was amended by section 16(1) of the Finance Act 1984 (c. 43).