Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 1992/3102 and is being issued free of charge to all known recipients of that Statutory instrument.
VALUE ADDED TAX
Made 5th May 1993
Laid before the House of Commons 10th May 1993
Coming into force 31st May 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(4A) and 46A(4) 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 6(4A) was inserted by section 14(2) of, and paragraph 7(5) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 46A(4) was inserted by paragraph 44 of that Schedule; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.