# The Value Added Tax (Amendment) Regulations 2002, Introduction: Introductory text


VALUE ADDED TAX
Made 16th April 2002
Laid before the House of Commons 17th April 2002
Coming into force 18th April 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) 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/2002/1074/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2002/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.