Introductory text
VALUE ADDED TAX
Made 8th September 2001
Laid before Parliament 10th September 2001
Coming into force 1st October 2001
The 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 Scottish Ministers and with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992f2, makes the following Rules:
Annotations
Footnotes
- f1
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1994 c. 23. The words “Scottish Ministers” in paragraph 9 of Schedule 12 were substituted for “Secretary of State” by S.I. 1999/1750 and the words “Secretary of State” were substituted for “Lord Advocate” by S.I. 1999/678. 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