{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993/introduction.json",
  "legislation": "uksi/1993/1941",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 29th July 1993\nLaid before the House of Commons 30th July 1993\nComing into force 2nd August 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 8B(1) and 8D(3) of, and paragraph 2(1) 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 8B was inserted by section 14(2) of, and paragraph 10 of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48); section 8D was inserted by section 44 of the Finance Act 1993 (c. 34); paragraph 2(1) of Schedule 7 was amended by section 14(2) of, and paragraph 64 of Schedule 3 to, the Finance (No. 2) Act 1992; 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/1993/1941/introduction",
    "retrieved_at": "2026-10-29T13:52:38.260747+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."
}