# The Value Added Tax (Special Provisions) (Amendment) Order 1991, Introduction: Introductory text


VALUE ADDED TAX
Made 4th November 1991
Laid before the House of Commons 7th November 1991
Coming into force 1st December 1991
The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/1991/2503/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.