The Value Added Tax (Amendment) (No. 2) Regulations 2001

Statutory Instruments

2001 No. 677

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 2) Regulations 2001

Made

1st March 2001

Laid before the House of Commons

7th March 2001

Coming into force

1st April 2001

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 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 under the Act.