The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993

Statutory Instruments

1993 No. 761

VALUE ADDED TAX

The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993

Made

16th March 1993

Laid before the House of Commons

16th March 1993

Coming into force

17th March 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(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; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners; paragraph 2(4) of Schedule 7 was amended by section 25 of the Finance Act 1989 (c. 26).