# The Value Added Tax (Amendment) (No. 2) Regulations 1996, Introduction: Introductory text


VALUE ADDED TAX
Made 1st May 1996
Laid before the House of Commons 2nd May 1996
Coming into force 1st June 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 25(1) and 28(3) of the Value Added Tax Act 1994 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/1996/1198/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.