Introductory text
VALUE ADDED TAX
Made 17th October 1991
Laid before the House of Commons 25th October 1991
Coming into force 1st January 1992
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 14 of Schedule 1 and paragraph 2(1) 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; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.