The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987

Made11th November 1987

Laid before the House of Commons18th November 1987

Coming into force1st January 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(6), 14(9), 16(7), 19(2), paragraph 14 of Schedule 1 and paragraphs 2(1), 2(5) and 6(4) 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: