# The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994, Introduction: Introductory text


VALUE ADDED TAX
Made 17th March 1994
Laid before the House of Commons 18th March 1994
Coming into force 1st May 1994
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 sections 14(5A)(b) and 14A(4) of the Finance Act 1985 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/1994/803/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.