Introductory text

VALUE ADDED TAX

Made 28th November 1995

Laid before the House of Commons 28th November 1995

Coming into Force 1st June 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 52 of the Value Added Tax Act 1994^f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1994 c. 23.