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Introductory text

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Value Added Tax

Made 10th December 2015

Laid before the House of Commons 11th December 2015

Coming into force 1st January 2016

The Treasury makes the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994f1.

It appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/ECf2.

Annotations

Footnotes

f1

1994 c.23.

f2

OJ No L 286, 17.10.2006, p15.