# The Value Added Tax (Amendment) (No. 2) Regulations 2009, Introduction: Introductory text


Value Added Tax
Made 31st March 2009
Laid before the House of Commons 31st March 2009
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 26(1), (3) and (4) of the Value Added Tax Act 1994:

---
Source: https://www.legislation.gov.uk/uksi/2009/820/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.