2001 No. 677
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 2) Regulations 2001
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 25(1) of, and paragraph 2(1), (7) and (11) of Schedule 11 to, the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following regulations: