{
  "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3103",
  "legislation_title": "The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-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 sections 14(1) and 37B(1), (2), (3) and (6) of 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); section 37B was inserted by section 16 of the Finance (No. 2) Act 1992; 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/1992/3103/introduction",
    "retrieved_at": "2026-10-29T14:09:48.876996+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."
}