The Value Added Tax (Repayment to Community Traders) Regulations 1980
Made - - - - 14th October 1980
Laid before the
House of Commons - 27th October 1980
Coming into Operation 1st January 1981

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 5(1) 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, as amended by section 14 of and Schedule 6 to the Finance Act 1977 (c. 36).