# The Value Added Tax (Repayment Supplement) Regulations 1988, Introduction: 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 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1988/1343/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.