OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 6th July 1992

Laid before the House of Commons 10th July 1992

Coming into force 1st August 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 19(2) 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

983 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.