# The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993, Introduction: Introductory text


VALUE ADDED TAX
Made 16th March 1993
Laid before the House of Commons 16th March 1993
Coming into force 17th March 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(4) of Schedule 7 to the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1993/761/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.