1988 No. 2108

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1), 19(2) and 33(2) of, and paragraph 14 of Schedule 1 and paragraphs 2(1), 2(5) and 8(1) 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: