The Value Added Tax (Amendment) (No. 5) Regulations 1997

Statutory Instruments

1997 No. 2887

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 5) Regulations 1997

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:

(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.