Introductory text
VALUE ADDED TAX
Made 25th November 1987
Laid before the House of Commons 3rd December 1987
Coming into force 31st December 1987
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).