# The Value Added Tax (General) (Amendment) Regulations 1994, Introduction: Introductory text


VALUE ADDED TAX
Made 29th November 1994
Laid before the House of Commons 29th November 1994
Coming into force in accordance with regulation 1
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) of the Value Added Tax Act 1994 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/1994/3015/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.