# The Value Added Tax (Amendment) (No. 3) Regulations 2001, Introduction: Introductory text


VALUE ADDED TAX
Made 27th November 2001
Laid before the House of Commons 3rd December 2001
Coming into force 1st January 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(4) of, and paragraph 17 of Schedule 1 to, the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following regulations:

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Source: https://www.legislation.gov.uk/uksi/2001/3828/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2001/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.