{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992.json",
  "id": "uksi/1992/2868",
  "title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1992",
  "short_title": "Value Added Tax (General) 1992",
  "long_title": "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).",
  "citation": "S.I. 1992/2868",
  "type": "uksi",
  "year": "1992",
  "number": "2868",
  "version": "current",
  "date": "1992-11-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/regulation-2",
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "schedule/7/paragraph/6"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2868",
    "retrieved_at": "2026-10-29T14:11:49.899990+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."
}