Statutory Instruments
VALUE ADDED TAX
Made
9th December 1997
Laid before the House of Commons
9th December 1997
Coming into force
1st January 1998
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 6(14) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
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.