2004 No. 1082

VALUE ADDED TAX

The Value Added Tax (Amendment) (No. 2) Regulations 2004

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(3), 16(1), 25(6), 93(1) and 93(2) of, and paragraphs 2(3) and 2A(2) of Schedule 11 to, the Value Added Tax Act 19941, hereby make the following Regulations: