The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 No. 1255

Statutory Instruments

1996 No. 1255

VALUE ADDED TAX

The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

Made

8th May 1996

Laid before the House of Commons

9th May 1996

Coming into force

1st June 1996

The Treasury, in exercise of the power conferred on them by section 5(3) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Modifications etc. (not altering text)

C1 Order applied (with modifications) (31.12.2020) by S.I. 1995/2518, reg. 145U (as inserted by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.)

(1)

1994 c. 23; sections 18B(6) and 18F(1) were inserted by section 26(1) of and Schedule 3 to the Finance Act 1996 c. 8.