# The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001, Introduction: Introductory text


VALUE ADDED TAX
Made 7th March 2001
Laid before the House of Commons 8th March 2001
Coming into force 1st April 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by Schedule 38 to the Finance Act 2000, hereby make the following regulations:

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Source: https://www.legislation.gov.uk/uksi/2001/759/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.