{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/645",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 10th March 1992\nLaid before the House of Commons 11th March 1992\nComing into force\nin accordance with regulation 1 below\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(9), 15(1), (3) and (4), 16(7) and 48(1) 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 15(1) and (3) were substituted by section 12(1) of the Finance Act 1987 (c. 16). 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/1992/645/introduction",
    "retrieved_at": "2026-10-29T14:25:44.895316+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."
}