# The Value Added Tax (Amendment) (No. 3) Regulations 2003, Introduction: Introductory text


VALUE ADDED TAX
Made 15th April 2003
Laid before the House of Commons 15th April 2003
Coming into force 16th April 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24(6)(a) of 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/2003/1114/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.