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Statutory Instruments
VALUE ADDED TAX
Made
6th June 1991
Laid before the House of Commons
10th June 1991
Coming into force
1st July 1991
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(7) and 48(1) of the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1983 c. 55 ; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.
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