# The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988, Introduction: Introductory text


VALUE ADDED TAX
Made 19th December 1988
Laid before the House of Commons 11th January 1989
Coming into force 1st February 1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 of the Value Added Tax Act 1983 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/1988/2217/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.