# The Value Added Tax (Amendment) Regulations 2006, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2006.
(2) They come into force for the purposes of regulations 2 and 3 on 1st April 2006.
(3) They come into force for the purposes of regulations 4 and 5 on 6th April 2006.
(4) Regulation 4 applies to any reimportation of goods occurring once it is in force.
(5) They amend the Value Added Tax Regulations 1995 as follows.

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Source: https://www.legislation.gov.uk/uksi/2006/587/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.