1987 No. 1712

VALUE ADDED TAX

The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, by virtue of the powers conferred upon them by paragraph 2(3) of Schedule 7 to the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Regulations: