# The Value Added Tax (Amendment) (No. 2) Regulations 1997, Introduction: Introductory text


VALUE ADDED TAX
Made 30th June 1997
Laid before the House of Commons 30th June 1997
Coming into force 1st July 1997
The Commissioners of Customs and Excise in exercise of the powers conferred on them by section 6(14) 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/1997/1525/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.