# The Value Added Tax (Amendment) (No. 3) Regulations 2006, Introduction: Introductory text


Value Added Tax
Made 11th December 2006
Laid before the House of Commons 11th December 2006
Coming into force 1st January 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 14(3), 16(1), 25(6), 93(1) and 93(2) of, and paragraphs 2(3) and 2A(2) of Schedule 11 to, the Value Added Tax Act 1994:

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Source: https://www.legislation.gov.uk/uksi/2006/3292/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.