Statutory Instruments
VALUE ADDED TAX
Approved by the House of Commons
Made
2nd November 2000
Laid before the House of Commons
2nd November 2000
Coming into force
1st January 2001
The Treasury, in exercise of the powers conferred on them by section 2(1C) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1994 c. 23; subsection (1C) was inserted by section 21(2) of the Finance Act 1995 (c. 4).