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Statutory Instruments
Value Added Tax
Made
2nd December 2009
Laid before the House of Commons
3rd December 2009
Coming into force
1st January 2010
Section 18(2) of the Customs and Excise Duties (General Reliefs) Act 1979 (c. 3) has the effect that where section 13 refers to “the Commissioners”, those words bear the same meaning as in the Customs and Excise Management Act 1979 (c. 2). Section 1(1) of that Act, as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
1979 c. 3; section 13(3) was amended by section 15 of the Finance Act 1984 (c. 43), and Schedule 1, paragraph 8(1) to the Finance (No. 2) Act 1992 (c. 48).
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