# The Value Added Tax (Amendment) Regulations 2013, Introduction: Introductory text


Value Added Tax
Made 25th March 2013
Laid before the House of Commons 25th March 2013
Coming into force 15th April 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sub-paragraphs (4) to (5B), (5D) and (11) of paragraph 2 of Schedule 11 to the Value Added Tax Act 1994, sections 132 and 133 of the Finance Act 1999 and section 204 of the Finance Act 2003.

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Source: https://www.legislation.gov.uk/uksi/2013/701/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.