# The Value Added Tax (Amendment) (No. 5) Regulations 2009, Introduction: Introductory text


Value Added Tax
Made 9th December 2009
Laid before the House of Commons 9th December 2009
Coming into force 1st January 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 8(4), 26B and 39(1) and (3) of, and paragraphs 2(3), 2(3ZA) and 2A of Schedule 11 to, the Value Added Tax 1994 and paragraph 22 of Schedule 3 to the Finance Act 2009, make the following Regulations:

---
Source: https://www.legislation.gov.uk/uksi/2009/3241/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.