1989 No. 2256
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
Made 4th December 1989
Laid before the House of Commons 11th December 1989
Coming into force 1st January 1990

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(7) of, and paragraph 2(1) of Schedule 7 to, the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:
1983 c. 55.