The Value Added Tax (General) Regulations 1985
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 5(9), 7(4), 14(1), (6), (7), (8) and (9), 15, 16(7) and (8), 19(2) and (3), 24(1) and (4), 25, 31(2) and (4), 33(2) and (3), 35(3), 41 and 48 of, and paragraphs 5, 11(1)(b), and 14 of Schedule 1, and paragraphs 2(1), (2), (3), (4), (5) and (6), 6(4), 8(1) and 12(1) 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 Regu...