# The Value Added Tax (Trading Stamps) Regulations 1995, Introduction: Introductory text


VALUE ADDED TAX
Made 28th November 1995
Laid before the House of Commons 28th November 1995
Coming into Force 1st June 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 52 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/1995/3043/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-trading-stamps-regulations-1995/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.