# The Value Added Tax (General) (Amendment) Regulations 1991, Introduction: Introductory text


VALUE ADDED TAX
Made 15th March 1991
Laid before the House of Commons 19th March 1991
Coming into force 9th April 1991
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 2(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/1991/691/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.