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).