# The Value Added Tax (Amendment) Regulations 2016, Introduction: Introductory text


Value Added Tax
Made 12th October 2016
Laid before the House of Commons 13th October 2016
Coming into force 7th November 2016
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 48(4) and (6) of the Value Added Tax Act 1994, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2016/989/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2016/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.