# The Value Added Tax (Amendment) (No. 4) Regulations 1999, Introduction: Introductory text


VALUE ADDED TAX
Made 22nd November 1999
Laid before the House of Commons 22nd November 1999
Coming into force 1st January 2000
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) of the Value Added Tax Act 1994 and section 13(1), (5), (6) and (7) of the Finance Act 1999 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/1999/3114/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.