# The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005, Introduction: Introductory text


VALUE ADDED TAX
Made 22nd July 2005
Laid before the House of Commons 22nd July 2005
Coming into force 1st August 2005
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred on them by paragraphs 6(2), 6(3) and 13 of Schedule 11A to the Value Added Tax Act 1994 hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2005/2009/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.