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Regulation 1

Original text. Later amendments are not shown.

These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1992 and shall come into force on 1 April 1992, save that where the next tax year of a taxable person commences on a day after 1 April 1992 regulations 3, 4 and 5 of these Regulations shall not have effect in relation to him until the first day of that tax year.