# The Value Added Tax (Amendment) (No. 4) Regulations 2009, Introduction: Introductory text


Value Added Tax
Made 9th November 2009
Laid before the House of Commons 10th November 2009
Coming into force 1st December 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 25(1) and 58B of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994; sections 132 and 133 of the Finance Act 1999; section 135 of the Finance Act 2002; section 204 of the Finance Act 2003 and section 95(1) of the Finance Act 2007.

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Source: https://www.legislation.gov.uk/uksi/2009/2978/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.