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The Value Added Tax (Amendment) Regulations 1996
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- 1996 No. 210
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Statutory Instruments
1996 No. 210
VALUE ADDED TAX
The Value Added Tax (Amendment) Regulations 1996
Made
6th February 1996
Laid before the House of Commons
6th February 1996
Coming into force
1st March 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30(8) of, and paragraph 2(3) of Schedule 11 to, the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.
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