# The Value Added Tax Regulations 1995, Regulation 1: Citation and commencement

Extent: E+W+S+N.I.

These Regulations may be cited as the Value Added Tax Regulations 1995 and shall come into force on 20th October 1995.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.