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

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

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).

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Schedule 7 paragraph 6)

## Introductory text

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 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 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 1985, 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).

---
Source: https://www.legislation.gov.uk/uksi/1992/2868 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.