This Statutory Instrument has been made in consequence of a defect in SI 2007/2922 and is being issued free of charge to all known recipients of that Statutory Instrument.

2007 No. 3099

value added tax

The Value Added Tax (Amendment) (No. 7) 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 paragraph 7(2), (3) and (4) of Schedule 6 to the Value Added Tax Act 19941: