Statutory Instruments

1992 No. 644

VALUE ADDED TAX

The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992

Made

10th March 1992

Laid before the House of Commons

11th March 1992

Coming into force

1st April 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1) and 48(1) of, and paragraph 2(3A) 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; section 14(1) was amended by, and paragraph 2(3A) of Schedule 7 was inserted by, section 11 of the Finance Act 1987 (c. 16); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.