Statutory Instruments

1987 No. 1916

VALUE ADDED TAX

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

Made

11th November 1987

Laid before the House of Commons

18th November 1987

Coming into force

1st 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 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1983 c. 55; paragraph 6(4) of Schedule 7 was amended by section 16(1) of the Finance Act 1984 (c. 43).