# The Value Added Tax (Amendment) (No. 2) Regulations 2013, Introduction: Introductory text


Value Added Tax
Made 5th September 2013
Laid before the House of Commons 9th September 2013
Coming into force 1st October 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 30(8) of the Value Added Tax Act 1994:

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Source: https://www.legislation.gov.uk/uksi/2013/2241/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.