2007 No. 2085
Value added tax
The Value Added Tax (Amendment) (No. 5) Regulations 2007
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2)
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 49(2), (2A) and (3) of, and paragraphs 2A, 2B and 3 of Schedule 11 to, the Value Added Tax Act 19941: