{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/761",
  "legislation_title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th March 1993\nLaid before the House of Commons 16th March 1993\nComing into force 17th March 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(4) of Schedule 7 to the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners; paragraph 2(4) of Schedule 7 was amended by section 25 of the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/761/introduction",
    "retrieved_at": "2026-10-29T14:00:37.969230+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."
}