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Value Added Tax
9th September 2010
Laid before the House of Commons
14th September 2010
Coming into force
1st November 2010
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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.
Section 26B was inserted by section 23(1) of the Finance Act 2002 (c. 23).
Sub-paragraph 2(1) was amended by sections 24(1)(b)(ii) and 141 and Schedule 40, part 2(2) of the Finance Act 2002 (c. 23).
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.
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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