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The Value Added Tax (Amendment) (No. 4) Regulations 1996
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- 1996 No. 2098
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend PART XXV of the Regulations with effect from 2nd September 1996.
Regulation 3 inserts a new regulation A212 by which “Job Band” is defined for the purposes of PART XXV of the Regulations by reference to the rank given to an officer’s job in the pay and grading system of Customs and Excise.
Regulation 4 amends regulations 212(1) and 213(a) and (b). As a consequence the minimum rank of officer by whom the powers described in regulations 212(1) and 213(a) and (b) may be exercised is an officer of a rank not below that of Job Band 7.
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