The Value Added Tax (Amendment) (No. 2) Regulations 1999

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.