{
  "url": "https://openlegislation.uk/value-added-tax-ec-sales-statements-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-ec-sales-statements-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3096",
  "legislation_title": "The Value Added Tax (EC Sales Statements) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-ec-sales-statements-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th December 1992\nLaid before the House of Commons 11th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(2A) 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(2A) was inserted by section 14(2) of, and paragraph 64(3) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3096/introduction",
    "retrieved_at": "2026-10-29T14:09:54.543221+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."
}