Introductory text

Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.

VALUE ADDED TAX

Made 24th June 1992

Laid before the House of Commons 25th June 1992

Coming into force 31st July 1992

Whereas the Treasury consider it desirable to make an order under section 38C of the Value Added Tax Act 1983^f1 in the interests of the national economy:

Now, therefore, the Treasury, in exercise of the powers conferred on them by section 38C(1), (2), (4) and (5) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order: