{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3102",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-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 2C(4), 5(9), 8B(3), 14(9), 15(1), (3) and (4), 16(7) and (8), 19(2) and (3), 24(1), 25, 32A(3) (b), (4) and (6), 32B(6), 46A(4), 46B(1) and (2) and 47A(4) of, and paragraph 2(1), (2), (2B), (2C) and (3C) 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 2C(4) was inserted by section 14(2) of, and paragraph 3(1) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 5(9) was amended by paragraph 6(2) of that Schedule; section 8B (3) was inserted by paragraph 10 of that Schedule; section 14(9) was amended by paragraph 15(5) of that Schedule; section 15 was amended by section 12(1) of the Finance Act 1987 (c. 16), section 26 of the Finance Act 1989 (c. 26) and paragraph 16 of Schedule 3 to the Finance (No. 2) Act 1992; section 16(7) and (8) was amended by paragraph 17(3) and (4) of that Schedule; section 24(1) was amended by paragraph 25 of that Schedule; section 25 was amended by paragraph 26 of that Schedule; sections 32A and 32B(6) were inserted by paragraph 34 of that Schedule; sections 46A and 46B were inserted by paragraph 44 of that Schedule; section 47A was inserted by paragraph 45 of that Schedule; paragraph 2 of Schedule 7 was amended by paragraph 64 of that Schedule; 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/1992/3102/introduction",
    "retrieved_at": "2026-10-29T14:09:49.873483+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."
}