Statutory Instruments

2010 No. 2240

Value Added Tax

The Value Added Tax (Amendment) (No. 2) Regulations 2010

Made

9th September 2010

Laid before the House of Commons

14th September 2010

Coming into force

1st November 2010

The Commissioners for Her Majesty’s Revenue and Customs(1), in exercise of the powers conferred by sections 26B(1) and (9)(2) and 58 of, and paragraph 2(1)(3) and (7) of Schedule 11 to, the Value Added Tax Act 1994(4), make the following Regulations:

(1)

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.

(2)

Section 26B was inserted by section 23(1) of the Finance Act 2002 (c. 23).

(3)

Sub-paragraph 2(1) was amended by sections 24(1)(b)(ii) and 141 and Schedule 40, part 2(2) of the Finance Act 2002 (c. 23).

(4)

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.