The Value Added Tax (General) (Amendment) (No. 3) Regulations 1992

Statutory Instruments

1992 No. 2868

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 3) Regulations 1992

Made

17th November 1992

Laid before the House of Commons

18th November 1992

Coming into force

10th December 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 6(4) of Schedule 7 to the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1983 c. 55; paragraph 6(4) of Schedule 7 was amended by section 16(1) of the Finance Act 1984 (c. 43); section 48(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”.