Statutory Instruments
Value Added Tax
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(1):
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.