Statutory Instruments
VALUE ADDED TAX
Made
25th January 1995
Laid before the House of Commons
25th January 1995
Coming into force
15th February 1995
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93(1) and (2) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations: