2013 No. 1402
Value Added Tax
The Value Added Tax (Finance) Order 2013
Made 6th June 2013
Laid before the House of Commons 7th June 2013
Coming into force 28th June 2013
The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994:
1994 c. 23; subsection (9) of section 96 was amended by section 99(6) and paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9) however the amendment is not relevant to this Order.