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Statutory Instruments
Value Added Tax
Made
9th December 2009
Laid before the House of Commons
9th December 2009
Coming into force
1st January 2010
The Commissioners for Her Majesty’s Revenue and Customs(1), in exercise of the powers conferred by sections 8(4), 26B and 39(1) and (3) of, and paragraphs 2(3), 2(3ZA) and 2A of Schedule 11 to, the Value Added Tax 1994(2) and paragraph 22 of Schedule 3 to the Finance Act 2009(3), make the following Regulations:
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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 under the Act. Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23); section 39(3) was amended by section 77 of the Finance Act 2009 (c. 10); paragraph 2(3) of Schedule 11 was amended and paragraph 2(3ZA) was inserted into Schedule 11 by section 78 of the Finance Act 2009; paragraph 2A was inserted into Schedule 11 by section 24(2) and (5) of the Finance Act 2002 by virtue of S.I. 2003/3043 and its scope was extended by paragraph 22 of Schedule 3 to the Finance Act 2009.
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