http://www.legislation.gov.uk/uksi/2003/1069/introduction/madeThe Value Added Tax (Amendment) (No. 2) Regulations 2003Civil engineeringBuilding and constructionTaxBusiness practice and regulationArchivesKing's Printer of Acts of Parliament2016-09-28VALUE ADDED TAX These Regulations, which come into force on 10th April 2003, further amend the Value Added Tax Regulations 1995 (S.I.1995/2518) (“the principal Regulations”). 2003 No. 1069 Made 8th April 2003 Laid before the House of Commons 9th April 2003 Coming into force 10th April 2003 The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(14), 25(1) and 26B of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994, and of all other powers enabling them in that behalf, hereby make the following regulations: 1994 c. 23. Section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act. Section 26B was added by section 23 of the Finance Act 2002. Paragraph 2(1) of Schedule 11 is amended by section 24(1)(b)(i) and (5) of the Finance Act 2002 with effect from such date as the Treasury may by statutory instrument appoint.