Statutory Instruments
VALUE ADDED TAX
Made
28th November 1995
Laid before the House of Commons
28th November 1995
Coming into Force
1st June 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 52 of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations: