1994 No. 803
VALUE ADDED TAX
The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994
Made
Laid before the House of Commons
Coming into force
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 19831 and sections 14(5A)(b) and 14A(4) of the Finance Act 19852 and of all other powers enabling them in that behalf, hereby make the following Regulations: