2003 No. 2318
VALUE ADDED TAX
The Value Added Tax (Amendment) (No. 5) Regulations 2003
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 16(1) of the Value Added Tax Act 19941, hereby make the following regulations: