# Value Added Tax Act 1994, Introduction: Introductory text


An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
[5th July 1994]
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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Source: https://www.legislation.gov.uk/ukpga/1994/23/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.