1996 No. 542
VALUE ADDED TAX
The Value Added Tax (Annual Accounting) Regulations 1996
Made 7th March 1996
Laid before the House of Commons 7th March 1996
Coming into force in accordance with regulation 1 below

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 25(1) of, and paragraphs 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:
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.