{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/645/regulation/1",
    "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."
}