# The Value Added Tax (Amendment) Regulations 2014, Introduction: Introductory text


Value Added Tax
Made 10th March 2014
Laid before the House of Commons 10th March 2014
Coming into force 1st April 2014
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), (10)(b) and (11) of paragraph 2 of Schedule 11 to the Value Added Tax Act 1994 and sections 132 and 133 of the Finance Act 1999.

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Source: https://www.legislation.gov.uk/uksi/2014/548/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.