Statutory Instruments
2002 No. 3027
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 4) Regulations 2002
Made
6th December 2002
Laid before the House of Commons
9th December 2002
Coming into force
1st January 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26A(3), (4) and (5), and 36(5), (6) and (7), of the Value Added Tax Act 1994(1), and of all other powers enabling them in that behalf, hereby make the following regulations:
1994 c. 23; section 26A was inserted by section 22(1) of the Finance Act 2002 (c. 23); section 36(5) was amended by section 39(4) of the Finance Act 1997 (c. 16) and by section 22(2) of the Finance Act 2002; 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.