Introductory text
Value Added Tax
Made 9th December 2016
Laid before the House of Commons 9th December 2016
Coming into force 1st January 2017
The Treasury make 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
- f2
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OJ No L 286, 17.10.2006, p15.