Enabling power: Value Added Tax Act 1994, sch. 1, para. 15, sch. 3, para. 9. Issued: 24.03.2014. Made: 18.03.2014. Laid: 19.03.2014. Coming into force: 01.04.2014. Effect: 1994 c. 23 amended. Territorial extent & classification: E/W/S/NI. General