# The Value Added Tax (Tour Operators) (Amendment) Order 2009, Introduction: Introductory text


Value Added Tax
Made 2nd December 2009
Laid before the House of Commons 3rd December 2009
Coming into force 1st January 2010
The Treasury make the following Order in exercise of the powers conferred by section 53(1) and (2) of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2009/3166/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.