Introductory text

VALUE ADDED TAX

Made 6th July 1989

Laid before the House of Commons 11th July 1989

Coming into force 1st August 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 5(9) of, and paragraph 2(1) and (5) of Schedule 7 to, the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations: