1999 No. 3029
VALUE ADDED TAX
The Value Added Tax Regulations 1999
Made 8th November 1999
Laid before the House of Commons 8th November 1999
Coming into force 1st December 1999

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 36(5) and (7) of the Value Added Tax Act 1994 and section 15(4) of the Finance Act 1999 and of all other powers enabling them in that behalf, hereby make the following Regulations:
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.
1999 c. 16.