# The Value Added Tax (Amendment) Regulations 2010, Introduction: Introductory text


Value Added Tax
Made 2nd March 2010
Laid before the House of Commons 3rd March 2010
Coming into force 1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 25(1) and 26(1), (3) and (4) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994, section 132 of the Finance Act 1999 and section 135 of the Finance Act 2002 make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2010/559/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2010/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.