Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 1992/3098 and is being issued free of charge to all known recipients of that Statutory Instrument.
VALUE ADDED TAX
Made 5th May 1993
Laid before the House of Commons 10th May 1993
Coming into force 31st May 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 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 23 was amended by paragraph 2 of Schedule 2 to the Finance Act 1987 (c. 16) and by section 14(2) of, and paragraph 24 of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.