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The Value Added Tax (Payments on Account) (Amendment) Order 2011
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Statutory Instruments
2011 No. 21
Value Added Tax
The Value Added Tax (Payments on Account) (Amendment) Order 2011
Approved by the House of Commons
Made
10th January 2011
Laid before the House of Commons
11th January 2011
Coming into force
Articles 1 and 2(a), (c), (d) and (e)
1st June 2011
Article 2(b)
1st December 2011
The Treasury consider it desirable to make an order under section 28 of the Value Added Tax Act 1994(1) in the interests of the national economy.
The Treasury make the following Order in exercise of the powers conferred by sections 28(1), (2), (4) and (5) of the Value Added Tax Act 1994.
(1)
1994 c. 23; section 28(2A) was inserted by section 34 of the Finance Act 1996 (c. 8) and section 28(2AA) was inserted by section 43 of the Finance Act 1997 (c. 16).
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