# The Value Added Tax (Amendment) (No. 5) Regulations 2003, Regulation 1


(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 5) Regulations 2003 and, subject to paragraph (2) below, come into force on 1st October 2003.
(2) Regulations 3 and 4 come into force on 1st October 2003 in relation to supplies of goods or services the benefit of which was received after the coming into force of these Regulations.

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Source: https://www.legislation.gov.uk/uksi/2003/2318/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.