# The Value Added Tax (Amendment) (No. 2) Regulations 2003, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2003 and come into force on 10th April 2003.
(2) Regulations 5 and 6 have effect on 1st May 2003.
(3) Regulations 8 and 9 have effect in relation to grants or assignments made on or after 10th April 2003.

---
Source: https://www.legislation.gov.uk/uksi/2003/1069/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.