This section has no associated Explanatory Notes
56U.K.In Schedule 11 (administration, &c.) for paragraph 1 substitute—
“1The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.”
Commencement Information
I1Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)