# The Value Added Tax (Amendment) Regulations 2026, Introduction: Introductory text


VALUE ADDED TAX
Made 7th July 2026
Laid before the House of Commons 8th July 2026
Coming into force 29th July 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 26(3) and (4) of, and paragraph 15(4) of Schedule 9ZA to, the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2026/765/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.