{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/762",
  "legislation_title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-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 1st April 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) of, and paragraph 2(3A) 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 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16) and section 14(2) of, and paragraph 15(1) of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); paragraph 2(3A) of Schedule 7 was inserted by section 11(2) of the Finance Act 1987; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/762/introduction",
    "retrieved_at": "2026-10-29T14:00:37.352064+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."
}