# The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021, Regulation 1: Citation and Commencement


These Regulations may be cited as the Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 and come into force on 1st December 2021.

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Source: https://www.legislation.gov.uk/uksi/2021/1165/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.