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Section 97(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A statutory instrument made under any provision of this Act except— shall be subject to annulment in pursuance of a resolution of the House of Commons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . an instrument as respects which any other Parliamentary procedure is expressly provided, or an instrument containing an order appointing a day for the purposes of any provision of this Act, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect,

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Source: legislation.gov.uk · retrieved 2026-07-28