# The Value Added Tax (Amendment) Regulations 2018, Introduction: Introductory text


Value Added Tax
Made 27th February 2018
Laid before the House of Commons 28th February 2018
Coming into force 1st April 2019
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 25(1) of, and paragraphs 2(1), (10)(b), (11), (11A) and 6(1), (5), (6), (7), (8), (10)(a) and (b) and (11)(a) and (b) of Schedule 11 to, the Value Added Tax Act 1994, section 132(1)(b), (3)(b) and (g) of the Finance Act 1999, section 135(1), (2)(a), (d), (e), (f), and (g), (3)(a), (b) and (c), (4)(a) and (7)(a) and (b) of the Finance Act 2002 and section 62(7) of the Finance (No. 2) Act 2017 make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2018/261/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2018/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.