# The Value Added Tax (Amendment) Regulations 2015, Introduction: Introductory text


Value Added Tax
Made 7th December 2015
Laid before the House of Commons 9th December 2015
Coming into force 1st January 2016
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 the Value Added Tax Act 1994, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2015/1978/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.