# The Value Added Tax (Amendment) Regulations 2001, Regulation 4


Regulation 3 above has effect in relation to goods which are imported on or after 1st April 2001.

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Source: https://www.legislation.gov.uk/uksi/2001/630/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2001/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.