Value Added Tax (General) (Amendment) (No. 2) Regulations 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/475 |
| Year | 1983 |
1983 No. 475
VALUE ADDED TAX
The Value Added Tax (General) (Amendment) (No. 2) Regulations 198328thMarch 1983
29thMarch 1983
1stApril 1983
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 4(2) of the Finance Act 1972(a) and all other powers enabling them in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 2) Regulations 1983 and shall come into operation on 1st April 1983.
2. In the Value Added Tax (General) (Amendment) Regulations 1983(b)—
(a) for regulation 5(b) there shall be substituted the following—
"(b) for paragraph (2) there shall be substituted...
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