Introductory text
This Statutory Instrument has been printed to correct errors in SI 1992/3102 and is being issued free of charge to all known recipients of that Statutory Instrument.
VALUE ADDED TAX
Made 26th January 1993
Laid before the House of Commons 26th January 1993
Coming into force 26th January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15(1), (3) and (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 15(1) and (3) were substituted by section 12 of the Finance Act 1987 (c. 16); section 15(1) was amended by section 14(2) of, and paragraph 16(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 15(3) was amended by section 26 of the Finance Act 1989 (c. 26); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.