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The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
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Statutory Instruments
1993 No. 3028
VALUE ADDED TAX
The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993
Made
6th December 1993
Laid before the House of Commons
13th December 1993
Coming into force
3rd January 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) of, and paragraph 2(3A) of Schedule 7 to, 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 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and section 14(2) of, and paragraph 15(1) of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); paragraph 2(3A) of Schedule 7 was inserted by section 11(2) of the Finance Act 1987; 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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