# The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993, Introduction: Introductory text


VALUED ADDED TAX
Made 30th June 1993
Laid before the House of Commons 2nd July 1993
Coming into force 1st August 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15(1), (3) and (4) of 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/1993/1639/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.