This section has no associated Explanatory Notes
97E+WThe Value Added Tax Act 1994 is amended as follows.
Commencement Information
I1Sch. 4 para. 97 in force at 1.4.2004 by S.I. 2004/759, art. 2
97E+WThe Value Added Tax Act 1994 is amended as follows.
Commencement Information
I1Sch. 4 para. 97 in force at 1.4.2004 by S.I. 2004/759, art. 2