{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993.json",
  "id": "uksi/1993/119",
  "title": "The Value Added Tax (General) (Amendment) Regulations 1993",
  "short_title": "Value Added Tax (General) 1993",
  "long_title": "These Regulations, which come into force on 26th January 1993, re-introduce paragraphs (2) to (6) of regulation 29 of the Value Added Tax (General) Regulations 1985, which had been inadvertently removed by regulation 19 of the Value Added Tax (General) (Amendment) (No. 4) Regulations 1992.",
  "citation": "S.I. 1993/119",
  "type": "uksi",
  "year": "1993",
  "number": "119",
  "version": "current",
  "date": "1993-01-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/15"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/119",
    "retrieved_at": "2026-10-29T14:06:26.875247+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."
}