1996 No. 1198
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 2) Regulations 1996
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 sections 25(1) and 28(3) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations: