Introductory text

VALUE ADDED TAX

Made 25th January 1995

Laid before the House of Commons 25th January 1995

Coming into force 15th February 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93(1) and (2) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations: