Statutory Instruments
VALUE ADDED TAX
Made
8th May 1996
Laid before the House of Commons
9th May 1996
Coming into force
1st June 1996
The Treasury, in exercise of the power conferred on them by section 5(3) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:
Modifications etc. (not altering text)
C1Order applied (with modifications) (31.12.2020) by S.I. 1995/2518, reg. 145U (as inserted by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.)
1994 c. 23; sections 18B(6) and 18F(1) were inserted by section 26(1) of and Schedule 3 to the Finance Act 1996 c. 8.