Statutory Instruments
2013 No. 2241
Value Added Tax
The Value Added Tax (Amendment) (No. 2) Regulations 2013
Made
5th September 2013
Laid before the House of Commons
9th September 2013
Coming into force
1st October 2013
(1)
)The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
(2)
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.