# The Value Added Tax (Amendment) (No. 5) Regulations 2003, Introduction: Introductory text


VALUE ADDED TAX
Made 9th September 2003
Laid before the House of Commons 9th September 2003
Coming into force in accordance with regulation 1
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14) and 16(1) of the Value Added Tax Act 1994, hereby make the following regulations:

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Source: https://www.legislation.gov.uk/uksi/2003/2318/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.