1997 No. 1525
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 2) Regulations 1997
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 6(14) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations: