# The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001, Regulation 1: Citation and commencement


These Regulations may be cited as the Value Added Tax (Electronic Communications) (Incentives) Regulations 2001 and come into force on 1st April 2001.

---
Source: https://www.legislation.gov.uk/uksi/2001/759/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.