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”.