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Introductory text

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Value Added Tax

Approved by the House of Commons

Made 10th January 2011

Laid before the House of Commons 11th January 2011

Coming into force

Articles 1 and 2(a), (c), (d) and (e) 1st June 2011

Article 2(b) 1st December 2011

The Treasury consider it desirable to make an order under section 28 of the Value Added Tax Act 1994f1 in the interests of the national economy.

The Treasury make the following Order in exercise of the powers conferred by sections 28(1), (2), (4) and (5) of the Value Added Tax Act 1994.

Annotations

Footnotes

f1

1994 c. 23; section 28(2A) was inserted by section 34 of the Finance Act 1996 (c. 8) and section 28(2AA) was inserted by section 43 of the Finance Act 1997 (c. 16).