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Introductory text

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VALUE ADDED TAX

Made 9th December 1992

Laid before the House of Commons 11th December 1992

Coming into force 1st January 1993

The Treasury, in exercise of the powers conferred on them by sections 3(3), 3(5), 18(1), 18(2), 18(3), 18(4), 18(5), 18(6), 18(7), 19(1) and 29(2) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1

1983 c. 55; subsections (3) and (5) of section 3 were amended by the Finance (No. 2) Act 1992 (c. 48), section 14(2), Schedule 3, sub-paragraphs 4(1) and (2) respectively; subsections (3) and (4) of section 18 were amended by sub-paragraphs (1) and (2) of paragraph 19 of that Schedule and section 19(1) was amended by paragraph 20(1) of that Schedule.