The Value Added Tax (Amendment) (No. 3) Regulations 2003

Statutory Instruments

2003 No. 1114

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 3) Regulations 2003

Made

15th April 2003

Laid before the House of Commons

15th April 2003

Coming into force

16th April 2003

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24(6)(a) 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 under the Act. Section 24(6)(a) was amended by a resolution passed by the House of Commons on 14th April 2003 under the Provisional Collection of Taxes Act 1968 (c. 2), section 1. This resolution has statutory effect but will cease to have effect on 16th August 2003 unless re-enacted in the Finance Act 2003. Relevant amendments were made to section 1 of the Provisional Collection of Taxes Act by section 60 of the Finance Act 1968 (c. 44), section 50 of and paragraph 1 of Schedule 9 to, the Value Added Tax Act 1983 (c. 55), section 205 of the Finance Act 1993 (c. 34) and section 50 of the Finance (No. 2) Act 1997 (c. 58).