# The Value Added Tax (Amendment) (No. 2) Regulations 2014, Regulation 1: Citation, commencement and effect


These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2014.

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Source: https://www.legislation.gov.uk/uksi/2014/1497/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2014/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.