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.