xmlns:atom="http://www.w3.org/2005/Atom"
Statutory Instruments
VALUE ADDED TAX
Made
28th February 1991
Laid before Parliament
7th March 1991
Coming into force
1st april 1991
1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the commissioners.