2010 No. 559
Value Added Tax
The Value Added Tax (Amendment) Regulations 2010
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1, in exercise of the powers conferred by sections 25(1) and 26(1), (3) and (4) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 19942, section 132 of the Finance Act 19993 and section 135 of the Finance Act 20024 make the following Regulations: