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Introductory text

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VALUE ADDED TAX

Made 8th December 1992

Laid before the House of Commons 11th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(1) and (2) of Schedule 4A to the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations—

Annotations

Footnotes

f1

1983 c. 55; section 48(1) defines Commissioners as meaning the Commissioners of Customs and Excise, and as meaning regulations made by the Commissioners; Schedule 4A was inserted by paragraph 62 of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48).