# The Value Added Tax (General) (Amendment) Regulations 1992, Introduction: Introductory text


VALUE ADDED TAX
Made 10th March 1992
Laid before the House of Commons 11th March 1992
Coming into force
in accordance with regulation 1 below
The 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:

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Source: https://www.legislation.gov.uk/uksi/1992/645/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.