# The Value Added Tax (Tax Free Shops) Order 1994, Introduction: Introductory text


VALUE ADDED TAX
Made 9th March 1994
Laid before the House of Commons 10th March 1994
Coming into force 1st April 1994
The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) 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/1994/686/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.