# The Value Added Tax (Business Gifts of Small Value) Order 2001, Introduction: Introductory text


VALUE ADDED TAX
Made 7th March 2001
Laid before the House of Commons 7th March 2001
Coming into force 8th March 2001
The Treasury, in exercise of the powers conferred on them by paragraph 5(7) of Schedule 4 to the Value Added Tax Act 1994, hereby make the following Order:

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Source: https://www.legislation.gov.uk/uksi/2001/735/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-business-gifts-of-small-value-order-2001/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.