2008 No. 556
Value Added Tax
The Value Added Tax (Amendment) Regulations 2008
Made 5th March 2008
Laid before the House of Commons 5th March 2008
Coming into force 1st April 2008

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 2(3) of Schedule 11 to the Value Added Tax Act 1994, make the following Regulations:
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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.
1994 c.23.