All the statutory powers previously exercised by Customs and Excise have been transferred to HMRC. HMRC are granted extensive powers by the Customs and Excise Management Act 1979 to deal with any ‘assigned matter’ (CEMA 1979, s. 1(1)), of which VAT is one. Further powers are vested in them by VATA 1994, Sch. 11, which deals with ‘administration, collection and enforcement’. Detailed provisions made under the authority of Value Added Tax Act 1994 are in the Value Added Tax Regulations 1995 (SI 1995/2518).