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Statutory Instruments
VALUE ADDED TAX
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:
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).