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Statutory Instruments

1989 No. 1302

VALUE ADDED TAX

The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989

Made

28th July 1989

Laid before the House of Commons

31st July 1989

Coming into force

1st August 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15 of the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1983 c. 55; section 15 was amended by section 12 of the Finance Act 1987 (c. 16) and section 26 of the Finance Act 1989 (c. 26).