Statutory Instruments
1999 No. 599
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 2) Regulations 1999
Made
9th March 1999
Laid before the House of Commons
9th March 1999
Coming into force in accordance with regulation 1
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 26(1), (3) and (4) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.