Introductory text
VALUE ADDED TAX
Made 29th June 1992
Laid before the House of Commons 6th July 1992
Coming into force 1st August 1992
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 38C(3), (4) and (5) and 48(1) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1983 c. 55; section 38C was inserted by section 6 of the Finance Act 1992 (c. 20); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.