The Value Added Tax (Amendment) (No. 3) Regulations 2001

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.