Introductory text

VALUE ADDED TAX

Made 7th November 1991

Laid before the House of Commons 8th November 1991

Coming into force

except for article 2(3) 30th November 1991

article 2(3) 31st December 1999

The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983^f1and of all other powers enabling them in that behalf, hereby make the following Order: