# The Value Added Tax (Amendment) Regulations 2002, Regulation 1


These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2002 and come into force on 18th April 2002 in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after that date.

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Source: https://www.legislation.gov.uk/uksi/2002/1074/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2002/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.