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The Value Added Tax (General) (Amendment) (No. 3) Regulations 1992

S.I. 1992/2868 · Made 17 November 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 17th November 1992

Laid before the House of Commons 18th November 1992

Coming into force 10th December 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 6(4) of Schedule 7 to the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1983 c. 55; paragraph 6(4) of Schedule 7 was amended by section 16(1) of the Finance Act 1984 (c. 43); section 48(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

These Regulations may be cited as the Value Added Tax (General) (Amendment) (No. 3) Regulations 1992 and shall come into force on 10th December 1992.

2

In regulation 65(1) of the Value Added Tax (General) Regulations 1985f1, after “Act” in the first place where that word occurs there shall be inserted “or any order”.

Signature

E. Woods

Commissioner of Customs & Excise

New King’s Beam House,

22 Upper Ground,

LONDON SE1 9PJ

17th November 1992

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 10th December 1992, amend regulation 65(1) of the Value Added Tax (General) Regulations 1985 to enable distress to be levied where a person fails to make a payment on account as required by the Value Added Tax (Payments on Account) (No. 2) Order 1992 (S.I. 1992/1668).