# The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988, Introduction: Introductory text


VALUE ADDED TAX
Made 2nd December 1988
Laid before the House of Commons 9th December 1988
Coming into force 1st January 1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1), 19(2) and 33(2) of, and paragraph 14 of Schedule 1 and paragraphs 2(1), 2(5) and 8(1) of Schedule 7 to, the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1988/2108/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.