Introductory text

VALUE ADDED TAX

Made 7th February 1997

Laid before Parliament 7th February 1997

Coming into force 1st March 1997

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

Annotations

Footnotes

f1: 1994 c. 23; by virtue of paragraph 1(2) of Schedule 12, references in Schedule 12 to VAT tribunals are replaced by references to VAT and duties tribunals.
f2: 1992 c. 53.