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Statutory Instruments
VALUE ADDED TAX
Made
10th November 2023
Laid before the House of Commons
13th November 2023
Coming into force
5th December 2023
1994 c. 23 (“VATA”); section 96(1) of VATA defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under VATA. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50 of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs. Section 35(2) was amended by paragraph 4 of Schedule 29 to the Finance Act 2012 (c. 14).
1999 c. 16; section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) and article 6(2)(b) of S.I. 2011/1043.
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