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The Value Added Tax (Amendment) (No. 5) Regulations 2007

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Statutory Instruments

2007 No. 2085

Value added tax

The Value Added Tax (Amendment) (No. 5) Regulations 2007

Made

20th July 2007

Laid before the House of Commons

23rd July 2007

Coming into force in accordance with regulation 1(2)

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 49(2), (2A) and (3) of, and paragraphs 2A, 2B and 3 of Schedule 11 to, the Value Added Tax Act 1994(1):

(1)

1994 c.23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning the regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 49(2A) of the Value Added Tax Act 1994 was inserted by section 100(4) of the Finance Act 2007 (c.11) and section 49(2) and (3) of the Value Added Tax Act 1994 was amended by section 100(3) and (5) of the Finance Act 2007. Paragraphs 2A and 2B of Schedule 11 were inserted by section 24(2) of the Finance Act 2004 (c.12). Paragraph 3 of Schedule 11 was substituted by section 24(3) of that Act

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