Statutory Instruments
2001 No. 3828
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 3) Regulations 2001
Made
27th November 2001
Laid before the House of Commons
3rd December 2001
Coming into force
1st January 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(4) of, and paragraph 17 of Schedule 1 to, 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.