The Value Added Tax (Supplies by Retailers) Regulations 1972
Made - - - 1st August 1972
Laid before the House of Commons 9th August 1972
Coming into Operation 1st April 1973

The Commissioners of Customs and Excise, by virtue of the powers conferred on them by section 30 of the Finance Act 1972(a) and of all other powers enabling them in that behalf, hereby make the following Regulations: —

(a) 1972 c. 41.  (b) S.I. 1972/1147 (1972 II, p. 3362).  (c) 1889 c. 63.