{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992/introduction.json",
  "legislation": "uksi/1992/1617",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No.2) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th July 1992\nLaid before the House of Commons 10th July 1992\nComing into force 1st August 1992\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 19(2) 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": "983 c.55; 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/1992/1617/introduction",
    "retrieved_at": "2026-10-29T14:19:58.260343+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."
}