Introductory text
Value Added Tax
Made 1st December 2014
Laid before the House of Commons 2nd December 2014
Coming into force 1st January 2015
The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994f1.
Annotations
Footnotes
- f1
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1994 c. 23; section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001 (c. 9).