Statutory Instruments
1992 No. 3101
VALUE ADDED TAX
The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
Made
8th December 1992
Laid before the House of Commons
11th December 1992
Coming into force
1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) of, and paragraphs 2(1), 2(4) and 2(5) 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:
1983 c. 55; section 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and by section 14(2) of and paragraph 15(1) of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise, and “regulations” as meaning regulations made by the Commissioners.