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The Value Added Tax (Amendment) (No.3) Regulations 2007

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Statutory Instruments

2007 No. 1418

VALUE ADDED TAX

The Value Added Tax (Amendment) (No.3) Regulations 2007

Made

9th May 2007

Laid before the House of Commons

10th May 2007

Coming into force

1st June 2007

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following regulations in exercise of the powers conferred by sections 26AB (4), (5) and (6), 26B (1), (4) and (9) and 58 of, and paragraph 2 (1), (3A), (3B), (7) and (10) of Schedule 11 to, the Value Added Tax Act 1994(2):

(1)

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

1994 c.23; section 26B was inserted by section 23(1) of the Finance Act 2002 (c.23). Section 26AB and paragraph 2(3A) and (3B) of Schedule 11 were inserted by section 19(2) and (7) of the Finance Act 2006 (c.25).

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