Introductory text

Order made by the Treasury, laid before the House of Commons under section 97(3) of the Value Added Tax Act 1994, for approval by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.

VALUE ADDED TAX

Made 17th March 1998

Laid before the House of Commons 17th March 1998

Coming into force 18th March 1998

The Treasury, in exercise of the powers conferred on them by section 5(4) of the Value Added Tax Act 1994^f1 and of all other powers enabling them in that behalf, hereby make the following Order: