# The Value Added Tax (Amendment) Regulations 2019, Regulation 2: Citation, commencement and effect


(1) The amendments made by these Regulations have effect in relation to supplies for which there is an increase or decrease in consideration that occurs on or after 1st September 2019.
(2) For the purposes of this regulation, an increase or decrease in consideration—
(a) means an increase or decrease in consideration as described in regulation 24A of the Value Added Tax Regulations 1995as inserted by regulation 6 of these Regulations, and
(b) occurs at the time specified in regulation 24B of the Value Added Tax Regulations 1995 as inserted by regulation 6 of these Regulations.

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Source: https://www.legislation.gov.uk/uksi/2019/1048/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.