# The Value Added Tax (Distance Selling) (Amendments) Regulations 2024, Introduction: Introductory text


VALUE ADDED TAX
Made 6th February 2024
Laid before the House of Commons 7th February 2024
Coming into force 1st March 2024
The Treasury make these Regulations in exercise of the powers conferred by section 40A(7) of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2024/128/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.