Introductory Text1.Citation and commencement2.These Regulations come into force on 15th April 2013.3.Amendment of the Value Added Tax Regulations 19954.In regulation 4B (electronic communication: specified communications)—5.For the heading to Part 17 substitute “MEANS OF TRANSPORT”.6.(1) In the heading to regulation 148 (notification of acquisition.7.After regulation 148, insert— Notification of the arrival in the.SignatureExplanatory Note