The Value Added Tax (Accounting and Records) Regulations 1989

Statutory instrument 1989 2248

Format:

Publisher:

HMSO

Enabling power: Value Added Tax Act 1983, ss. 14 (1) (8), 45 (1), 48 (1), sch. 7, paras. 2 (1) (4) (5), 7 (1) (1A) (2) & Finance Act 1985, ss. 14 (5A) (b), 14A (4), 33 (5) & Finance Act 1989, s. 24 (6). Issued:11.12.89. Made:04.12.89. Laid:05.12.89. Coming into force:01.01.90. Effect:None. Territorial extent & classification:GB. General