Statutory Instruments

2001 No. 759

VALUE ADDED TAX

The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001

Made

7th March 2001

Laid before the House of Commons

8th March 2001

Coming into force

1st April 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by Schedule 38 to the Finance Act 2000(1), hereby make the following regulations:

(1)

2000 c. 17; Schedule 38 is introduced by section 143(1).