The Value Added Tax (Treatment of Transactions) Order 1992
1This Order may be cited as the Value Added Tax...
2Where an employer gives an employee a choice between—

1992 No. 630

VALUE ADDED TAX

The Value Added Tax (Treatment of Transactions) Order 1992

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Order: