# The Value Added Tax (Amendment) (No. 2) Regulations 2004, Introduction: Introductory text


VALUE ADDED TAX
Made 7th April 2004
Laid before the House of Commons 7th April 2004
Coming into force 1st May 2004
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(3), 16(1), 25(6), 93(1) and 93(2) of, and paragraphs 2(3) and 2A(2) of Schedule 11 to, the Value Added Tax Act 1994, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2004/1082/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.