# The Value Added Tax (Amendment) (No. 6) Regulations 2003, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 6) Regulations 2003 and come into force—
(a) for the purposes of Part 5 (bad debt relief) on 11th December 2003, and
(b) for all other purposes on 1st January 2004.
(2) Part 4 (partial exemption) has effect in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after 1st January 2004.

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Source: https://www.legislation.gov.uk/uksi/2003/3220/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.