# The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987, Introduction: Introductory text


VALUE ADDED TAX
Made 28th September 1987
Laid before the House of Commons 7th October 1987
Coming into force 30th October 1987
The Commissioners of Customs and Excise, by virtue of the powers conferred upon them by paragraph 2(3) of Schedule 7 to the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

---
Source: https://www.legislation.gov.uk/uksi/1987/1712/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.