OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 17th October 1991

Laid before the House of Commons 24th October 1991

Coming into force 1st December 1991

The Treasury, in exercise of the powers conferred on them by section 14(3B) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1

1983 c. 55; subsection (3B) of section 14 was inserted by section 14 of the Finance Act 1991 (c. 31).