Value Added Tax, 1992-93 (Tolley's Tax Legislation Series) - Softcover

Inhaltsangabe

Contains the text of all current UK legislation (including statutory instruments) up to and including Finance (No 2) Act 1992 and EC Directives and Regulation on value added tax. The annotations incorporate the text of amendments and superseded provisions extant at any time in the past six years. This editon has been updated to include the major changes to the Value Added Tax Act 1983, including those resulting from the aboliton of fiscal frontiers with the introduction of the Single Market as from the 1st of January, 1993. The text is divided into three sections. The first includes the text of the Value Added Tax Act 1983 and subsequent Finance Acts, together with relevant provisions of the Customs and Excise Management Act 1979 and other miscellaneous statutes. The second section deals with the full text of all relevant statutory instruments and the third section covers EC Directives and Regulations. Each section is in chronological order and is cross-referenced. 7

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