Statutory Instruments
1989 No. 2355
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No.4) Regulations 1989
Made 14th December 1989
Laid before the House of Commons 18th December 1989
Coming into force 1st April 1990

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 15(3), 15(4) and 45(1) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983, and of all other powers enabling them in that behalf, hereby make the following Regulations:
1983 c. 55; section 15 was amended by section 12(1) of the Finance Act 1987 (c. 16) and by section 26 of the Finance Act 1989 (c. 26); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.