# The Value Added Tax (Amendment) Regulations 2001, Introduction: Introductory text


VALUE ADDED TAX
Made 1st March 2001
Laid before the House of Commons 2nd March 2001
Coming into force 1st April 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(1) and 25(1) of, and paragraph 2(1) and (11) 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:

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Source: https://www.legislation.gov.uk/uksi/2001/630/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2001/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.