# The Value Added Tax Tribunals (Amendment) Rules 1991, Introduction: 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 and now vested in him by section 27 of the Finance Act 1985, 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, hereby makes the following Rules:—

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Source: https://www.legislation.gov.uk/uksi/1991/186/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.