# The Value Added Tax (Amendment) Regulations 2005, Introduction: Introductory text


VALUE ADDED TAX
Made 16th March 2005
Laid before the House of Commons 16th March 2005
Coming into force in accordance with regulation 1
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 26(1), (3) and (4) of the Value Added Tax Act 1994, hereby make the following regulations:

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Source: https://www.legislation.gov.uk/uksi/2005/762/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.