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The Value Added Tax (Amendment) (No. 4) Regulations 2003
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Statutory Instruments
2003 No. 1485
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 4) Regulations 2003
Made
6th June 2003
Laid before the House of Commons
9th June 2003
Coming into force
1st July 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 30(8) and 88(5) of, and paragraph 2(1), (2), (10) and (11) of Schedule 11 to, the Value Added Tax Act 1994(1), 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. Section 88 was amended by paragraph 4 of Schedule 31 to the Finance Act 2001 c. 9.
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