Statutory Instruments
VALUE ADDED TAX
Made
9th September 2003
Laid before the House of Commons
9th September 2003
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 1994(1), hereby make the following regulations:
1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.