# The Value Added Tax (Amendment) Regulations 2015, Regulation 1: Citation, commencement and effect


These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2015 and come into force on 1st January 2016.

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Source: https://www.legislation.gov.uk/uksi/2015/1978/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2015/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.