# The Value Added Tax (Amendment) (No. 2) Regulations 2000, Introduction: Introductory text


VALUE ADDED TAX
Made 9th March 2000
Laid before the House of Commons 9th March 2000
Coming into force 1st April 2000
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(1) 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/2000/634/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2000/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.