# The Value Added Tax (Amendment) Regulations 1998, Introduction: Introductory text


VALUE ADDED TAX
Made 20th January 1998
Laid before the House of Commons 21st January 1998
Coming into force 11th February 1998
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 80A(1), (3), (4), (5), (6) and (7) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1998/59/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1998/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.