# The Value Added Tax (General) (Amendment) Regulations 1992, Regulation 1


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.

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Source: https://www.legislation.gov.uk/uksi/1992/645/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.