{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no3-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no3-regulations-1993/introduction.json",
  "legislation": "uksi/1993/856",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No.3) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no3-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed to correct errors in S.I. 1993/764 and is being issued free of charge to all known recipients of that Statutory Instrument.\nVALUE ADDED TAX\nMade 24th March 1993\nLaid before the House of Commons 25th March 1993\nComing into force\nfor the purposes of regulation 2 31st March 1993\nfor all other purposes 1st April 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(1) and (5) 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; paragraph 2 of Schedule 7 was amended by section 14(2) of, and paragraph 64 of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); 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/1993/856/introduction",
    "retrieved_at": "2026-10-29T13:59:52.244350+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."
}