# The Value Added Tax (Amendment) Regulations 2007, Introduction: Introductory text


value added tax
Made 7th February 2007
Laid before the House of Commons 8th February 2007
Coming into force 1st March 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 36(5)(f), (6)(b) and (7)(a) of the Value Added Tax Act 1994:

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Source: https://www.legislation.gov.uk/uksi/2007/313/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.