Statutory Instruments
Value Added Tax
Made
20th March 2012
Laid before the House of Commons
21st March 2012
Coming into force
1st May 2012
The Treasury, in exercise of the powers conferred by section 57(4) to (4G) of the Value Added Tax Act 1994(1), make the following Order.
1994 c.23; subsections (4A) to (4G) of section 57 were inserted by section 2 of the Finance (No.2) Act 2005 (c.22).