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.

http://www.legislation.gov.uk/uksi/2000/794/contents/madeThe Value Added Tax (Amendment) (No. 3) Regulations 2000VATKing's Printer of Acts of Parliament2014-09-24VALUE ADDED TAXThese Regulations, which come into force on 22nd March 2000, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).The Value Added Tax (Amendment) (No. 3) Regulations 20001These Regulations may be cited as the Value Added Tax...2The Value Added Tax Regulations 1995 shall be amended in...3In regulation 2(1), in the meaning given for “registered person”,...4For regulation 5 there shall be substituted— (1) Where any person is required under paragraph 5(1) or...5In regulation 25(1)(b) for “Schedules 1, 2 and 3” there...6In each of sub-paragraphs (c), (d) and (e) of regulation...7The form numbered 7A in Schedule 1 to these Regulations...SCHEDULE 1The form which is to be added to the Value...

2000 No. 794

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 3) Regulations 2000

Made21st March 2000

Laid before the House of Commons21st March 2000

Coming into force22nd March 2000

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3, 25(1) and 26(3) of, and paragraph 9 of Schedule 2, paragraph 10 of Schedule 3 and paragraph 8 of Schedule 3A to the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following regulations:

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The Value Added Tax (Amendment) (
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3) Regulations 2000
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The Value Added Tax (Amendment) (
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The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3, 25(1) and 26(3) of, and paragraph 9 of Schedule 2, paragraph 10 of Schedule 3 and paragraph 8 of Schedule 3A to the Value Added Tax Act 1994
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and of all other powers enabling them in that behalf, hereby make the following regulations:
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