# The Value Added Tax (Amendment) (No.3) Regulations 2014, Introduction: Introductory text


Value Added Tax
Made 10th September 2014
Laid before the House of Commons 10th September 2014
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 36(5)(a), (c), (f) and (7)(b), 39(1) and (3), 80(6) and 80A(1) and (3) to (7) of, paragraphs 4(5)(a) and (b), 7(3), 12(4), 16C(4)(a) and (b), 16J(1), 16K(5)(a) and (b) and 16L of Schedule 3B to, and paragraphs 5(5)(a) and (b), 6(2), 10(3)(b), 17(4), 19, 23(4)(a) and (b), 30(1), 31(5)(a) and (b) and 32 of Schedule 3BA to, the Value Added Tax Act 1994:

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Source: https://www.legislation.gov.uk/uksi/2014/2430/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.