The Value Added Tax (Accounting and Records) Regulations 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 14(1), 14(8), 45(1) and 48(1) of, and paragraphs 2(1), 2(4), 2(5), 7(1), 7(1A) and 7(2) of Schedule 7 to, the Value Added Tax Act 19831 and sections 14(5A)(b), 14A(4) and 33(5) of the Finance Act 19852 and section 24(6) of the Finance Act 19893 and of all other powers enabling them in that behalf, hereby make the following Regulations: