This Statutory Instrument has been made in consequence of a defect in S.I. 2002/3027 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
VALUE ADDED TAX
Made
6th March 2003
Laid before House of Commons
7th March 2003
Coming into force
1st April 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 26(A)(3) and (4) 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 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.