Introductory text
VALUE ADDED TAX
Made 30th November 1988
Laid before the House of Commons 1st December 1988
Coming into force 1st December 1988
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 6(9) 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 of Schedule 7 has been amended by section 16(1) of the Finance Act 1984 (c. 43) and section 74 and paragraph 4 of Schedule 4 to the Debtors (Scotland) Act 1987 (c. 18).