Introductory text

VALUE ADDED TAX

Made 29th November 1994

Laid before the House of Commons 29th November 1994

Coming into force in accordance with regulation 1

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) of the Value Added Tax Act 1994^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations: