Statutory Instruments
1996 No. 1198
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 2) Regulations 1996
Made
1st May 1996
Laid before the House of Commons
2nd May 1996
Coming into force
1st June 1996
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 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
(1)
1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.