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The Value Added Tax (Amendment) (No.2) Regulations 2006
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Statutory Instruments
2006 No. 2902
value added tax
The Value Added Tax (Amendment) (No.2) Regulations 2006
Made
3rd November 2006
Laid before the House of Commons
3rd November 2006
Coming into force
1st December 2006
(1)
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
(2)
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.
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