{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1993/introduction.json",
  "legislation": "uksi/1993/1224",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 1992/3102 and is being issued free of charge to all known recipients of that Statutory instrument.\nVALUE ADDED TAX\nMade 5th May 1993\nLaid before the House of Commons 10th May 1993\nComing into force 31st May 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 6(4A) and 46A(4) of 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 6(4A) was inserted by section 14(2) of, and paragraph 7(5) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 46A(4) was inserted by paragraph 44 of that Schedule; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1224/introduction",
    "retrieved_at": "2026-10-29T13:57:01.107049+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."
}