# The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989, Introduction: Introductory text


VALUE ADDED TAX
Made 28th July 1989
Laid before the House of Commons 31st July 1989
Coming into force 1st August 1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15 of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

---
Source: https://www.legislation.gov.uk/uksi/1989/1302/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.