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The Value Added Tax (Amendment) (No.3) Regulations 1999
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Statutory Instruments
1999 No. 1374
VALUE ADDED TAX
The Value Added Tax (Amendment) (No.3) Regulations 1999
Made
18th May 1999
Laid before the House of Commons
18th May 1999
Coming into force
9th June 1999
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 8(4) 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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