{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992.json",
  "id": "uksi/1992/3097",
  "title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992",
  "short_title": "Value Added Tax (Accounting and Records) 1992",
  "long_title": "These Regulations, which come into force on 1st January 1993, implement the requirements under Article 22.2 of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC (OJ No. L145), 13.7.1977, p.1) and the amendments of that directive by the directive of that Council dated 16th December 1991 No. 91/680/EEC (OJ No. L376, 31.12.1991, p.1) (Amendments with a view to the abolition of fiscal frontiers).",
  "citation": "S.I. 1992/3097",
  "type": "uksi",
  "year": "1992",
  "number": "3097",
  "version": "current",
  "date": "1992-12-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-4",
      "extent": null,
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    {
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      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-5",
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    },
    {
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-6",
      "extent": null,
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    {
      "path": "regulation/7",
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      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-7",
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    {
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    },
    {
      "path": "signature",
      "kind": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/14",
        "schedule/7/paragraph/2",
        "schedule/7/paragraph/7"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3097",
    "retrieved_at": "2026-10-29T14:09:53.585517+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}