# The Value Added Tax (Payments on Account) (Appeals) Order 1997, Introduction: Introductory text


VALUE ADDED TAX
Approved by the House of CommonsMade 27th October 1997
Laid before the House of Commons 27th October 1997
Coming into force 1st December 1997
The Treasury, in exercise of the powers conferred on them by section 28(2AA) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/1997/2542/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-appeals-order-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.