# The Value Added Tax (Amendment) (No. 3) Regulations 2013, Introduction: Introductory text


Value Added Tax
Made 19th December 2013
Laid before the House of Commons 20th December 2013
Coming into force 1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 93(1) of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2013/3211/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.