1995 No. 3043
VALUE ADDED TAX
The Value Added Tax (Trading Stamps) Regulations 1995
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 section 52 of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations:
1
These Regulations may be cited as the Value Added Tax (Trading Stamps) Regulations 1995 and shall come into force on 1st June 1996.
2
Part X (Trading Stamps) (Regulations 76 to 80) of the Value Added Tax Regulations 19952 is hereby revoked.
Leonard HarrisCommissioner of Customs and ExciseNew King’s Beam House 22 Upper Ground London SE1 9PJ
(This note is not part of the Regulations)