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Introductory text

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VALUE ADDED TAX

Made 5th October 1994

Laid before Parliament 10th October 1994

Coming into force 1st November 1994

he Lord Chancellor, in exercise of the powers conferred on him by paragraph 9 of Schedule 12 to the Value Added Tax Act 1994f1, after consultation with the Lord Advocate and with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992f2, hereby makes the following Rules—

Annotations

Footnotes

f1

1994 c. 23; by virtue of paragraph 1(2) of schedule 12, references in paragraph 9 to VAT tribunals are replaced by a reference to VAT and duties tribunals.

f2

1992 c. 53.