# The Value Added Tax (Amendment) (No. 2) Regulations 2014, Introduction: Introductory text


Value Added Tax
Made 6th June 2014
Laid before the House of Commons 9th June 2014
Coming into force 1st July 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 25(1) of, and paragraph 2(1), (3A), (3B) and (11) of Schedule 11 to, the Value Added Tax Act 1994; sections 132 and 133 of the Finance Act 1999 and sections 135 and 136 of the Finance Act 2002.

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Source: https://www.legislation.gov.uk/uksi/2014/1497/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.