# The Value Added Tax (Amendment) (No. 4) Regulations 2002, Introduction: Introductory text


VALUE ADDED TAX
Made 6th December 2002
Laid before the House of Commons 9th December 2002
Coming into force 1st January 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26A(3), (4) and (5), and 36(5), (6) and (7), 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/2002/3027/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.