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The Value Added Tax (Amendment) (No. 2) Regulations 1998
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Statutory Instruments
1998 No. 765
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 2) Regulations 1998
Made
17th March 1998
Laid before the House of Commons
17th March 1998
Coming into force
18th March 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.
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