Introductory text

VALUE ADDED TAX

Made 29th July 1988

Laid before the House of Commons 29th July 1988

Coming into force 29th July 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 20(3) of the Finance Act 1985^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1985 c. 54; a new section 20(3) was substituted by section 20 of the Finance Act 1988 (c. 39).