Introductory text
Value Added Tax
Made 28th March 2023
Laid before the House of Commons 29th March 2023
Coming into force 1st May 2023
The Treasury make this Order in exercise of the powers conferred by sections 29A(3), 30(4) and 96(9) of the Value Added Tax Act 1994f1.
Annotations
Footnotes
- f1
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1994 c. 23. Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001.