# The Value Added Tax (Amendment) Regulations 1995, Introduction: Introductory text


VALUE ADDED TAX
Made 6th December 1995
Laid before the House of Commons 6th December 1995
Coming into force 1st January 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26(1), (3) and 30(8) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:

---
Source: https://www.legislation.gov.uk/uksi/1995/3147/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1995/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.