The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985
The Commissioners of Customs and Excise, in exercise of powers conferred on them by sections 16(7) and 31(4) of, paragraph 14 of Schedule 1 and paragraphs 6(4) and 7(2) of Schedule 7 to, the Value Added Tax Act 1983(a) and of all other powers enabling them in that behalf, hereby make the following Regulations: