# The Value Added Tax (Amendment) Regulations 2020, Introduction: Introductory text


Value Added Tax
Made 30th November 2020
Laid before the House of Commons 1st December 2020
Coming into force 1st January 2021
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 54(1) and (6)(a) and (b) of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2020/1384/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2020/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.