{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992.json",
  "id": "uksi/1992/3102",
  "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
  "short_title": "Value Added Tax (General) 1992",
  "long_title": "These Regulations, which come into force on 1st January 1993, amend the Value Added Tax (General) Regulations 1985. The amendments implement or reflect the provisions of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC (OJ No. L145, 13.6.77, p.1) (the Sixth VAT Directive) as amended by the directive of that Council dated 16th December 1991 No. 91/680/EEC (OJ No. L376, 31.12.91, p.1) (the Amending Directive). The Amending Directive amends the Sixth VAT Directive with a view to the abolition of fiscal frontiers. From 1st January 1993, goods coming into the United Kingdom from another member State of the European Communities (“member State”) will not be chargeable to tax on importation but instead may be chargeable to tax on their acquisition in the United Kingdom. Goods imported into the United Kingdom from a place outside the member States will continue to be chargeable to tax on their importation. References below to an Article are references to an Article in the Sixth VAT Directive and references to a section or Schedule are references to a section of, or Schedule to, the Value Added Tax Act 1983.",
  "citation": "S.I. 1992/3102",
  "type": "uksi",
  "year": "1992",
  "number": "3102",
  "version": "current",
  "date": "1992-12-08",
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