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


These Regulations come into force on 1st July 2014 and have effect in relation to—
(a) supplies made on or after that date; and
(b) returns required by regulation 25 of the Value Added Tax Regulations 1995 made for any prescribed accounting period which commences on or after that date.

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