# The Value Added Tax (Amendment) Regulations 2021, Introduction: Introductory text


Value Added Tax
Made 6th September 2021
Laid before the House of Commons 7th September 2021
Coming into force 1st April 2022
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 6(5) and (6) of Schedule 11 to the Value Added Tax Act 1994, make the following Regulations.

---
Source: https://www.legislation.gov.uk/uksi/2021/986/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.