The Value Added Tax (General) Regulations 1977
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(1), (6), (7) and (8), 4(1), (2), (3) and (4), 7(8), 8B(4), 12(7) and (7A), 16(2) and (3), 17(1), 18, 23(2) and (3), 27(3), 30(2), (2A), (3), (4), (5) and (6), 33(3) and (4), 35(1) of, and paragraph 13 of Schedule 1 to, the Finance Act 1972(a) as amended by the Finance Act 1977 (b) and section 18(2) of the Finance (No. 2) Act 1975(c) and of all other powers enabling them in that behalf, hereby ma...