{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/introduction.json",
  "legislation": "uksi/1993/3027",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th December 1993\nLaid before the House of Commons 7th December 1993\nComing into force 1st January 1994\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(1) and 46B(2), (3) and (4) of, and paragraph 6(4) and (9) 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 24 was amended by section 14(2) of, and paragraph 25 of Schedule 3 to, the Finance (No.2) Act 1992 (c. 48); section 46B was inserted by paragraph 44 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; paragraph 6(4) of Schedule 7 was amended by section 16(1) of the Finance Act 1984 (c. 43) and paragraph 6(9) of that Schedule was inserted by section 74(1) of, and paragraph 4 of Schedule 4 to, the Debtors (Scotland) Act 1987 (c. 18)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3027/introduction",
    "retrieved_at": "2026-10-29T13:45:44.454896+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."
}