# The Value Added Tax Regulations 1999, Introduction: Introductory text


VALUE ADDED TAX
Made 8th November 1999
Laid before the House of Commons 8th November 1999
Coming into force 1st December 1999
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 36(5) and (7) of the Value Added Tax Act 1994 and section 15(4) of the Finance Act 1999 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/1999/3029/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1999/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.