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The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
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Statutory Instruments
1993 No. 1639
VALUED ADDED TAX
The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
Made
30th June 1993
Laid before the House of Commons
2nd July 1993
Coming into force
1st August 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15(1), (3) and (4) of the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1983 c. 55; section 15(1) and (3) were substituted by section 12 of the Finance Act 1987 (c. 16); section 15(1) was amended by section 14(2) of, and paragraph 16(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 15(3) was amended by section 26 of the Finance Act 1989 (c. 26); 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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