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VALUE ADDED TAX
19th July 2005
Laid before the House of Commons
20th July 2005
Coming into force
10th August 2005
The Treasury, in exercise of the powers conferred upon them by section 33A(9) of the Value Added Tax Act 1994(1), hereby make the following Order:
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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