# The Value Added Tax (Amendment) Regulations 2025, Introduction: Introductory text


VALUE ADDED TAX
Made 13th May 2025
Laid before the House of Commons 14th May 2025
Coming into force 13th June 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1) of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2025/578/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.