These Regulations, which come into force on 1st December 1999, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).
1999 No. 3029
VALUE ADDED TAX
The Value Added Tax Regulations 1999
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 36(5) and (7) of the Value Added Tax Act 19941 and section 15(4) of the Finance Act 19992 and of all other powers enabling them in that behalf, hereby make the following Regulations: