The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 No. 939

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United Kingdom Statutory Instruments

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STATUTORY INSTRUMENTS

2007 No. 939
VALUE ADDED TAX
The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007

	Made	21st March 2007
	Laid before the House of Commons	21st March 2007
	Coming into force	1st May 2007

The Treasury make the following Order in exercise of the powers conferred by section 77A(9) of the Value Added Tax Act 1994[1]:

1. This Order may be cited as the Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 and comes into force on 1st May 2007.

2. In section 77A(1) of the Value Added Tax Act 1994 (joint and several liability of traders in supply chain where tax unpaid)—

Frank Roy

Alan Campbell
Two of the Lords Commissioners of Her Majesty's Treasury

21st March 2007

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 1st May 2007, amends section 77A of the Value Added Tax Act 1994 (c. 23) (joint and several liability of traders in supply chain where tax unpaid). It extends the list of goods to which section 77A applies.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Notes:

[1] 1994 c.23; section 77A was inserted by section 18(1) of the Finance Act 2003 (c. 14).back

ISBN 978 0 11 076494 8

Prepared 22 March 2007

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URL: http://www.bailii.org/uk/legis/num_reg/2007/20070939.html

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	United Kingdom Statutory Instruments
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Amendment of section 77A of the Value Added Tax Act 1994) Order 2007 No. 939 URL: http://www.bailii.org/uk/legis/num_reg/2007/20070939.html