Introductory text

VALUE ADDED TAX

Made 6th February 1991

Laid before Parliament 12th February 1991

Coming into force 1st March 1991

The Lord Chancellor, in exercise of the powers conferred by paragraph 9 of Schedule 8 to the Value Added Tax Act 1983^f1 and now vested in him by section 27 of the Finance Act 1985^f2, and after consultation with the Lord Advocate in accordance with the saidsection 27 and with the Council on Tribunals in accordance with section 10 of the Tribunals and Inquiries Act 1971^f3, hereby makes the following Rules:—

Annotations

Footnotes

f1: 1983 c. 55.
f2: 1985 c. 54; the Finance Act 1985 (Value Added Tax Tribunals Rules) (Appointed Day) Order 1986 S.I. 1986/934.
f3: 1971 c. 62.