Introductory text

VALUE ADDED TAX

Made 10th March 1992

Laid before the House of Commons 11th March 1992

Coming into force

in accordance with regulation 1 below

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(9), 15(1), (3) and (4), 16(7) and 48(1) of the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1983 c. 55. Section 15(1) and (3) were substituted by section 12(1) of the Finance Act 1987 (c. 16). Section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.