Introductory text

Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by resolution of the House of Commons 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 26th March 1990

Laid before the House of Commons 28th March 1990

Coming into force 1st May 1990

The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983^f1 and of all other powers enabling them in that behalf, hereby make the following Order: